Fowl play

A client is setting up a new poultry farm on his land. The poultry shed itself is a fixed structure and I understand that it will not qualify as plant for capital allowances or annual investment allowance and since agricultural buildings allowance has now been phased out there is no relief available on the structure.

The set-up costs include nest boxes with an integrated conveyor for egg extraction feeding and water hoppers a special flooring system which allows manure to drop down below the floor for easy cleaning extractor fans and electrical installations.

The chickens are now enjoying free-living and there is also a large area of new electric fencing adjacent to the sheds in order to keep out predators.

CAA 2001 s 21 denies allowances on assets incorporated in a building with specific exceptions. Although the nest boxes...