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HMRC internal manual

Capital Allowances Manual

Plant and Machinery Allowances (PMA): buildings and structures: safety at other sports grounds

CAA01/S32 and FA12/SCH39/PARA33

There are three separate pieces of legislation dealing with safety at sports grounds:

  • Section 30 (CA22240) covers safety expenditure at sports grounds designated under the Safety at Sports Grounds Act 1975
  • Section 31 (CA22250) covers safety expenditure incurred under the Fire Safety and Safety of Places of Sport Act 1987, and
  • Section 32 covers safety expenditure at grounds not covered by the Safety at Sports Grounds Act 1975.


All are repealed for expenditure incurred on or after

  • 1 April 2013 (for corporation tax purposes), and
  • 6 April 2013 (for income tax purposes).


The repeal of section 32 means that expenditure incurred on safety at sports grounds not covered by the Safety at Sports Grounds Act 1975 on or after 1 April 2013 (corporation tax) and on or after 6 April 2013 (income tax) does not qualify for PMAs unless it qualifies under the normal rules.

Expenditure on required safety precautions incurred before 1 April 2013 (corporation tax) and before 6 April 2013 (income tax)

PMAs are available if a person carrying on a qualifying activity takes required safety precautions for a sports ground used for the qualifying activity which is of the kind described in section 1(1) Safety of Sports Ground Act 1975 but which does not have a designation order. Section 32 does not apply to expenditure on a sport’s stand to which section 31 applies (CA22250) or to expenditure for which relief is already available, either as a deduction or an allowance.

If there is a disposal the disposal value is nil (CAA01/S63).

Required safety precautions are steps that the local authority for the area in which the ground is situated certifies would have been required safety precautions for Section 30 (CA22240) if there had been a designation order and a safety certificate had been issued or applied for.

A local authority safety certificate cannot cover the provision of seats or covers over seats. This means that expenditure on seats and covers over seats cannot qualify for capital allowances under sections 30, 31 or 32. However, expenditure on seats is likely to qualify as expenditure on plant in the normal way.

The construction of a building or structure does not normally qualify under sections 30, 31 or 32. However, if a local authority requires the installation of a police control room, the expenditure will qualify for capital allowances provided that the normal conditions of are satisfied.