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

HMRC internal manual

Capital Allowances Manual

MEA: Scope of Relief: Mineral extraction activities included

The MEA code applies to all mineral extraction activities world-wide, including:

  • Sand and gravel extraction.
  • Hard rock mining.
  • The oil sector.
  • Geothermal energy.


Relief under the code is available only to persons carrying on a trade of mineral extraction. Lessors of mineral bearing land, for example, would not qualify.

The MEA code applies to expenditure incurred on or after 1 April 1986. Before that date the Mines, Oil Wells Allowance code operated. Instructions in respect of this code have been deleted. Transitional provisions can be found at CAA01/SCH3/PARA88.

Guidance on the MEA code, as it applies to the oil and gas sector, can be found in the Oil Taxation Manual at OT26200 onwards.