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Official guidance
Capital Allowances Manual

CA32200 · Industrial Buildings allowance (IBA): Qualifying trade

  • CA32205 · IBA: Qualifying trade: Meaning thereof
  • CA32210 · IBA: Qualifying trade: Manufacturing
  • CA32211 · IBA: Qualifying trade: Cold stores
  • CA32212 · IBA: Qualifying trade: Meaning of goods or materials
  • CA32213 · IBA: Qualifying trade: Meaning of subjection to a process
  • CA32214 · IBA: Qualifying trade: Activities which are not the subjection of goods to a process
  • CA32217 · IBA: Qualifying trade: Television and radio companies
  • CA32220 · IBA: Qualifying trade: Maintaining or repairing goods or materials
  • CA32221 · IBA: Qualifying trade: Garages and vehicle repair workshops
  • CA32224 · IBA: Qualifying trade: Storage
  • CA32225 · IBA: Qualifying trade: Agricultural contracting
  • CA32226 · IBA: Qualifying trade: Foreign plantation
  • CA32227 · IBA: Qualifying trade: Fishing
  • CA32228 · IBA: Qualifying trade: Mineral extraction
  • CA32230 · IBA: Qualifying trade: Transport undertaking
  • CA32232 · IBA: Qualifying trade: Dock undertaking
  • CA32300 · IBA: Qualifying trade: Part trades
  • CA32310 · IBA: Qualifying trade: Excepted use
  • CA32311 · IBA: Qualifying trade: Meaning of retail shop
  • CA32312 · IBA: Qualifying trade: Meaning of office
  • CA32313 · IBA: Qualifying trade: Meaning of ancillary
  • CA32315 · IBA: Qualifying trade: Mixed use
  • CA32320 · IBA: Qualifying trade: Welfare buildings
  • CA32330 · IBA: Qualifying trade: Buildings for workers in mineral extraction trades
  • CA32340 · IBA: Qualifying trade: Roads on industrial estates
  • CA32350 · IBA: Qualifying trade: Building used by more than one licensee
  1. Industrial Buildings allowance (IBA): Qualifying trade: Contents
  2. IBA: Qualifying trade: Mineral extraction

CA32228 | IBA: Qualifying trade: Mineral extraction

From HM Revenue & Customs · Capital Allowances Manual

A trade of mineral extraction is a trade consisting in working a mine, oil well, or other source of mineral deposits. Mineral deposits include any natural deposits capable of being lifted or extracted from the earth.

Most mining buildings qualify for MEA. The inclusion of a trade of mineral extraction as a qualifying trade for IBA lets IBA be given on buildings that would not qualify for MEA. The sort of buildings covered are buildings used for subjecting the raw material which is mined to any other process, for example an oil refinery. Some buildings for workers in mineral extraction trades qualify for IBA CA32330.

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