B3.308 Qualifying expenditure for plant and machinery allowances—buildings, structures and land
Expenditure on the provision of plant and machinery does not include expenditure on the provision of a building. This is due to a statutory provision which applies for capital allowance purposes1. The provision of a building includes its construction or acquisition2.
For HMRC guidance on qualifying expenditure in relation to buildings, structures and land, see CA22005–CA22050.
For this purpose 'building' includes any asset in the building which is incorporated into it or which is not so incorporated (for example because it is movable) but is of a kind which is normally incorporated into buildings. In particular, it includes any asset in or in connection with the building included in List A below3. List A is a list of general categories of assets treated as buildings.
Likewise, expenditure on the provision of machinery or plant does not include expenditure on the provision of any structure or other asset included in List B below or any works involving the alteration of land4. A structure means a fixed structure of any kind other than a building5. The provision of a structure or other asset includes its construction or acquisition6.
List C below is a list of specific assets within the two general categories. The rule is that any asset in a category listed in Lists A and B does not qualify as machinery or plant, except that if it falls within List C it is treated in accordance with established principles as determined by decisions of