CA90300 - Structures and buildings allowance (SBA): outline: meaning of structure
There is no definition of structure in the SBA legislation, so the word takes its everyday meaning.
You should treat something as a structure if it has been erected or constructed and is distinct from the earth surrounding it.
Areas that have undergone construction works such as underpinning structural works are structures.
Land that retains its character as land is not a structure, even if it has been cultivated or modified in some way. For example, grass or earthed surfaces such as tennis courts, rough areas, greens and fairways in golf courses, grass football pitches, and grass bowling greens are not usually structures.
Anything that qualifies for plant and machinery allowances (taking into account the provisions in CAA01/S21-23) will not qualify for SBA CA94300. It follows that expenditure excluded from being on the provision of plant or machinery by CAA01/S22 (and not within CAA01/S23) may qualify for SBA.
Examples of structures include (but are not limited to):
- roads
- a constructed hard surface, such as a concrete or asphalt car park
- tunnels
- walls
- bridges
- aqueducts
- dams
- hard tennis courts
- fences
- permanent terracing and seating areas at sports grounds
- artificially constructed parts of golf courses, such as bunkers
- embankments.