CA22260 - PMA: Buildings & structures: Safety at other sports grounds

CAA01/S32

There are three separate pieces of legislation dealing with safety at sports grounds:

• Section 30 CA22240 covers safety expenditure at sports grounds designated under the Safety at Sports Grounds Act 1975,
• Section 31 CA22250 covers safety expenditure incurred under the Fire Safety and Safety of Places of Sport Act 1987, and
• Section 32 covers safety expenditure at grounds not covered by the Safety at Sports Grounds Act 1975.

PMAs are available if a person carrying on a qualifying activity takes required safety precautions for a sports ground used for the qualifying activity which is of the kind described in Section 1(1) Safety of Sports Ground Act 1975 but which does not have a designation order. Section 32 does not apply to expenditure on a sports stand to which Section 31 applies CA22250 or to expenditure for which relief is already available, either as a deduction or an allowance. The disposal value is nil.

Required safety precautions are steps that the local authority for the area in which the ground is situated certifies would have been required safety precautions for Section 30 CA22240 if there had been a designation order and a safety certificate had been issued or applied for.

A local authority safety certificate cannot cover the provision of seats or covers over seats. This means that expenditure on seats and covers over seats cannot qualify for capital allowances under Sections 30, 31 or 32. However, expenditure on seats is likely to qualify as expenditure on plant in the normal way.

The construction of a building or structure does not normally qualify under Sections 30, 31 or 32. However, if a local authority requires the installation of a police control room, the expenditure will qualify for capital allowances provided that the normal conditions of are satisfied.