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HMRC internal manual

Capital Allowances Manual

IBA: Qualifying trade: Mineral extraction

A trade of mineral extraction is a trade consisting in working a mine, oil well, or other source of mineral deposits. Mineral deposits include any natural deposits capable of being lifted or extracted from the earth.

Most mining buildings qualify for MEA. The inclusion of a trade of mineral extraction as a qualifying trade for IBA lets IBA be given on buildings that would not qualify for MEA. The sort of buildings covered are buildings used for subjecting the raw material which is mined to any other process, for example an oil refinery. Some buildings for workers in mineral extraction trades qualify for IBA CA32330.