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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.