CA22130 | Plant and Machinery Allowances (PMA): buildings and structures: squash courts

You may get a claim that the cost of constructing a squash court qualifies for PMAs as expenditure on the provision of plant.

Do not accept the claim. You should apportion the expenditure.

Accept that the playing surfaces including the plaster skim on the walls, the lines, the door and the ‘special’ floor of a squash court are plant, as are the spotlights, ventilators etc., and give PMAs on the expenditure incurred on them.

Do not accept that the walls, foundations, roof, balcony and stairs are plant. Do not give PMAs on the part of the expenditure on the squash court incurred on them.