HMRC has accepted following discussions with representative bodies including the NFU that polytunnels that are not ‘fixed structures’, and do not merely provide premises or setting, should qualify for plant and machinery capital allowances.
HMRC was unable to accept a proposal that all polytunnels should be regarded as plant, ‘because the uses to which polytunnels may be put by businesses are extremely varied, and farming techniques involving polytunnels may, of course, continue to evolve over time’.
HMRC has accepted following discussions with representative bodies including the NFU that polytunnels that are not ‘fixed structures’, and do not merely provide premises or setting, should qualify for plant and machinery capital allowances.
HMRC was unable to accept a proposal that all polytunnels should be regarded as plant, ‘because the uses to which polytunnels may be put by businesses are extremely varied, and farming techniques involving polytunnels may, of course, continue to evolve over time’.
