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

HMRC internal manual

Capital Allowances Manual

MEA: Qualifying expenditure: Overview

The types of expenditure qualifying for relief under the MEA code include:

  • The acquisition of mineral deposits and rights.
  • Exploration and development expenditure.
  • Restoration costs.
  • Certain pre-trading expenditure.
  • Planning permission.


CAA01/S395 sets out the main categories of expenditure that qualify.