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HMRC internal manual

Capital Allowances Manual

IBA: Meaning of industrial building

CAA01/S271 (1)(b) & CAA01/S272 (2)(b)

It is not only buildings that you would think of as industrial buildings that qualify for IBA. IBA is also given on some buildings that are not industrial buildings in the normal sense. These are the buildings that are industrial buildings for IBA purposes and so qualify for IBA:

  • a building that is in use for the purposes of a qualifying trade CA32200,
  • a qualifying hotel CA32400,
  • a qualifying sports pavilion CA32500, or
  • in enterprise zone cases a commercial building CA37000.