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Home / Simons-Taxes /Business tax /Part B3 Capital allowances /Division B3.3 Plant and machinery /Expenditure qualifying for plant and machinery allowances / B3.311 Qualifying expenditure for plant and machinery allowances—exclusions
Commentary

B3.311 Qualifying expenditure for plant and machinery allowances—exclusions


Business tax

Expenditure by MPs and others on accommodation

Expenditure is not qualifying expenditure if it is incurred in connection with the provision of overnight accommodation by members of:

  1. Ìý

    •ÌýÌýÌýÌý the House of Commons

  2. Ìý

    •ÌýÌýÌýÌý the Scottish Parliament

  3. Ìý

    •ÌýÌýÌýÌý the National Assembly for Wales

  4. Ìý

    •ÌýÌýÌýÌý the Northern Ireland Assembly1

See also CA23050.

Expenditure on plant or machinery for use in a dwelling house

If a person is carrying on a qualifying activity consisting of:

  1. Ìý

    •ÌýÌýÌýÌý a UK property business

  2. Ìý

    •ÌýÌýÌýÌý an overseas property business, or

  3. Ìý

    •ÌýÌýÌýÌý special leasing of plant or machinery,

the person's expenditure is not qualifying expenditure if it is incurred in providing plant or machinery for use in a dwelling house2. Prior to the abolition of the furnished holiday let rules from April 2025, see B6.406, the above were described as ordinary UK or overseas property businesses to

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Web page updated on 17 Mar 2025 16:03