Land & Buildings or Plant & Machinery?

Are pheasant shelters L&B or P&M?

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We have a client who operates a commercial pheasant shoot. They have purchased and built a number of roofed shelters/pens in which to hatch and raise young pheasants. The shelters are constructed of wood with steel mesh and are sited on land that the client borrows from a family member. We have had differing opinions on whether the shelters qualify for capital allowances as plant and machinery or would be deemed as buildings and therefore no allowances available. We would be very grateful to hear if anyone has had any experience of this before and what approach they have taken.

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By David Heaton
05th Nov 2018 17:51

Are they fixed to the ground or are they movable? And do they have a function of just providing shelter, or something else as well? Take a look at https://www.gov.uk/hmrc-internal-manuals/capital-allowances-manual/ca22090 on how polytunnels are treated. That should give you a steer.

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By Exector
05th Nov 2018 17:58

I think the commentary at CA22120 gives a clear indication of HMRC view, given the references to poultry houses:

https://www.gov.uk/hmrc-internal-manuals/capital-allowances-manual/ca22110

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By Accountant A
05th Nov 2018 18:51

May I be the first to do the pheasant plucker "joke"?

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By ladeeda
06th Nov 2018 18:11

Thank you DH TAX and Exector. The shelters are movable, so not fixed to the ground, indeed they are due to be moved again in the coming year, albeit by dismantling them and rebuilding. Heating and feeding systems are attached to the inside of the shelters.

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By itp3e
09th Nov 2018 13:39

Indeed.

And under which fiscal category would they appropriately be entered if they were merely..... pheasant pluckers?........

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Red Leader
By Red Leader
09th Nov 2018 14:27

A long time ago I was a pheasant plucker. Really.

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Replying to Red Leader:
paddle steamer
By DJKL
09th Nov 2018 15:02

I'm not the pheasant plucker,
I'm the pheasant plucker's wife,
And when we pluck together
It's a pheasant plucking life!

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