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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