CA22010 | Plant and Machinery Allowances (PMA): buildings and structures: buildings

CAA01/S21

Do not give PMAs* on expenditure on the construction or acquisition of a building or an asset which:

a) is incorporated in a building,

b) although not incorporated in the building (whether because the asset is moveable or for any other reason), is in the building and is of a kind normally incorporated in a building, or

c) is in a building and is in the list below, List A

1. Walls, floors, ceilings, doors, gates, shutters, windows and stairs

2. Mains services, and systems, for water*, electricity*and gas

3. Waste disposal systems

4. Sewerage and drainage systems

5. Shafts or other structures** in which lifts, hoists, escalators and moving walkways are installed

6. Fire safety systems*

*Unless the asset is listed in CAA01/S23 as not affected by the statutory exclusion. This will include 'integral features' (see CA22310 onwards) and assets listed in List C of S23 (see CA22030). If the asset is in the List C part of S23, you will have to apply the normal tests to decide whether the asset is plant in common law.

**Although the shaft itself is not plant or machinery, where, for example, a business needs to install a lift in its existing premises for the purposes of its trade, the cost of creating the shaft qualifies for PMAs, as expenditure on alterations to an existing building incidental to the installation of plant or machinery, see CA21190.