CA50320 | MEA: Qualifying expenditure: Exclusions from relief

CAA01/S399 excludes certain expenditure from qualifying expenditure and lists a number of general exclusions for costs relating to:

• the construction of works to be used mainly for the the subjecting of the raw product to a process, except a process designed for preparing the raw product for use as such (other capital allowances may be due instead),

• buildings provided for occupation by, or for the welfare of, workers, except as provided by CAA01/S415,

• construction of a building for use as an office (unless the expenditure on the part of the building used as an office was less than 10% of the expenditure on the construction of the whole building),

• expenditure on the provision of plant and machinery, except as provided by CAA01/S402.