CA50300 - MEA: Qualifying expenditure: Planning permission

The costs of seeking planning permission that is refused, where that permission was to enable either mineral extraction or access to be undertaken, or deposits to be worked are treated as expenditure on mineral exploration and access (CAA01/S396 (2)) and so qualify for a writing down allowance at 25% (CAA01/S418 (1)(b)).

Expenditure on successful planning permission falls within CAA01/S397 as expenditure on a mineral asset, and so qualifies for a writing down allowance at 10% (CAA01/S418 (1)(a)).