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Official guidance
Capital Allowances Manual

CA31000 · Industrial Buildings Allowance (IBA): Buildings and Structures

  • CA31050 · IBA: Buildings and Structures: Meaning of building
  • CA31110 · IBA: Buildings and Structures: Meaning of structure
  • CA31120 · Industrial Buildings Allowance: Buildings and Structures Examples of structures
  1. Industrial Buildings Allowance (IBA): Buildings and Structures: Contents
  2. IBA: Buildings and Structures: Meaning of building

CA31050 | IBA: Buildings and Structures: Meaning of building

From HM Revenue & Customs · Capital Allowances Manual

There is no definition of building in the IBA legislation. The dictionary defines a building as a substantial structure for giving shelter and so you should treat anything with four walls and a roof as a building provided that it is of reasonably substantial size. Something that is too small or insubstantial to be a building, such as a garden shed, will be a structure.

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