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HMRC internal manual

Capital Allowances Manual

IBA: Qualifying trade: Agricultural contracting

Agricultural contracting is a trade consisting of:

a. ploughing or cultivating land occupied by another person, or

b. carrying out any other agricultural operation on land occupied by another person, or

c. threshing the crops of another person.

People whose activities are covered by this are those that a farmer hires to plough his fields etc.

Example Neil provides services for farmers such as harvesting grain. If he constructs a building to store his combine harvesters etc. he can claim IBA.