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Official guidance
Capital Allowances Manual

CA50200 · Mineral Extraction Allowance (MEA): Qualifying expenditure

  • CA50210 · MEA: Qualifying expenditure: Overview
  • CA50220 · MEA: Qualifying expenditure: Acquisition of mineral deposits and rights
  • CA50230 · MEA: Qualifying expenditure: Exploration and access
  • CA50240 · MEA: Qualifying expenditure: Pre-trading expenditure: on plant and machinery
  • CA50250 · MEA: Qualifying expenditure: Pre-trading expenditure: activities continue
  • CA50260 · MEA: Qualifying expenditure: Pre-trading expenditure: activities cease
  • CA50270 · MEA: Qualifying expenditure: Pre-trading expenditure: deemed trading purpose
  • CA50280 · MEA: Qualifying expenditure: Restoration costs
  • CA50290 · MEA: Qualifying expenditure: Buildings overseas
  • CA50300 · MEA: Qualifying expenditure: Planning permission
  • CA50310 · MEA: Qualifying expenditure: Demolition costs
  • CA50320 · MEA: Qualifying expenditure: Exclusions from relief
  • CA50330 · MEA: Qualifying expenditure: Acquisition of land: restriction of expenditure
  • CA50340 · MEA: Qualifying expenditure: Acquisition of land: District Valuer
  • CA50350 · MEA: Qualifying expenditure: Valuation: land outside the UK
  • CA50360 · MEA: Qualifying expenditure: Valuation: buildings on land in the UK
  • CA50370 · MEA: Qualifying expenditure: Interaction with premium relief
  1. Mineral Extraction Allowance (MEA): Qualifying expenditure: Contents
  2. MEA: Qualifying expenditure: Demolition costs

CA50310 | MEA: Qualifying expenditure: Demolition costs

From HM Revenue & Customs · Capital Allowances Manual

The cost of demolishing an asset (net of any monies received for the remains of the asset) is allowable under CAA01/S433.

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