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HMRC internal manual

Capital Allowances Manual

MEA: Qualifying expenditure: Exclusions from relief

CAA01/S399 excludes certain expenditure from qualifying expenditure and lists a number of general exclusions for costs relating to:

  • the construction of works to be used mainly for the the subjecting of the raw product to a process, except a process designed for preparing the raw product for use as such (other capital allowances may be due instead),
  • buildings provided for occupation by, or for the welfare of, workers, except as provided by CAA01/S415,
  • construction of a building for use as an office (unless the expenditure on the part of the building used as an office was less than 10% of the expenditure on the construction of the whole building),
  • expenditure on the provision of plant and machinery, except as provided by CAA01/S402.