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Capital allowances on Static caravans

Capital allowances on Static caravans

I have a client who runs a company which provides care linked to local authoritiesfor vulnerable children.The care package includes the provision of living accommodation furniture etc.As part of the provision of care he is contemplating purchasing a static caravan to provide the children with breaks in a different environment.Would the purchase of a static caravan qualify for capital allowances? since this would be an asset of the business ( see CA23087)

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16th Feb 2018 17:30

What's CA23087 got to do with it, and can see nothing ambiguous in CA22100. Unless it is a caravan that is moved in the trade, or is a holiday let fixed caravan, it doesn't qualify.

What's more interesting is when a static caravan is fixed plant, and when it isn't.

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