Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Capital Allowances Manual

Industrial Buildings Allowance: Buildings and Structures Examples of structures

Examples of structures are:

  • roads,
  • car parks which have a hard concrete or asphalt surface,
  • concrete surfacing,
  • tunnels and culverts,
  • walls,
  • bridges,
  • aqueducts,
  • dams,
  • hard tennis courts,
  • fences.