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Official guidance
Capital Allowances Manual

CA31300 · Industrial Buildings Allowance (IBA): Qualifying expenditure

  • CA31305 · IBA: Qualifying expenditure: Cost of land does not qualify for IBA
  • CA31310 · IBA: Qualifying expenditure: Apportion where purchase price includes assets which do not qualify for IBA
  • CA31400 · IBA: Qualifying expenditure: Expenditure on the construction of a building
  • CA31410 · IBA: Qualifying expenditure: Abortive expenditure
  • CA31420 · IBA: Qualifying expenditure: Contributions and subsidies
  • CA31450 · IBA: Qualifying expenditure: Capital repairs to a building
  • CA31500 · IBA: Qualifying expenditure: Site preparation
  • CA31550 · IBA: Qualifying expenditure: Parts of buildings
  • CA31600 · IBA: Qualifying expenditure: Separate treatment of each block of expenditure
  • CA31800 · IBA: Qualifying expenditure: Prevention of double allowances
  1. Industrial Buildings Allowance (IBA): Qualifying expenditure: Contents
  2. IBA: Qualifying expenditure: Contributions and subsidies

CA31420 | IBA: Qualifying expenditure: Contributions and subsidies

From HM Revenue & Customs · Capital Allowances Manual

Expenditure does not qualify for IBA if it is met, or is to be met, directly or indirectly by somebody else CA14100.

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