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HMRC internal manual

Capital Allowances Manual

From
HM Revenue & Customs
Updated
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MEA: Qualifying expenditure: Planning permission

The costs of seeking planning permission (whether successful or not), where that permission is to enable either mineral extraction or access to be undertaken, or deposits to be worked are treated as expenditure on mineral exploration and access (CAA01/S396 (2)) and so qualify for a writing down allowance at 25% (CAA01/S418 (1)(b)).

Expenditure incurred prior to 17 Jul 2014 (FA14/S68)

Expenditure on successful planning permission falls within CAA01/S397 as expenditure on a mineral asset, and so qualifies for a writing down allowance at 10% (CAA01/S418 (1)(a)).