CA32500 | Industrial Buildings Allowance (IBA): Qualifying sports pavilions

CAA01/S280

A building is a qualifying sports pavilion if it is occupied by a person carrying on a trade and used as a sports pavilion for the welfare of all or some of the workers employed in the trade. The trade does not have to be a trade that is a qualifying trade for IBA purposes.

You should treat a building as a sports pavilion if it is beside a playing field, pitch or track and it exists primarily for the convenience of players (not spectators) as a place where they can change, bathe or shower, obtain refreshments etc. A building which exists primarily for the convenience of spectators or anyone else who is not a player is not a sports pavilion nor are church halls, social centres etc. They do not exist primarily for the convenience of players.

However, if a sports centre that includes non qualifying accommodation is situated by a playing field, pitch or track and includes accommodation primarily for the convenience of players using the pitch etc. you should apportion the expenditure to get the amount qualifying for IBA.