Basic camping pods qualify for capital allowances

With a lot of farm diversification focusing on UK tourism and education a recent tax tribunal has provided welcome tax news for farmers and their advisers.

In Acorn Venture Ltd (TC9006) the First-tier Tribunal (FTT) found that the basic camping pods provided to school children for residential adventure holidays qualified for plant and machinery capital allowances. However the pods for teachers with greater facilities did not qualify for capital allowances.

Pods and other moveable camping facilities are used by many farmers throughout the UK as an additional source of income so this case will prove useful to many planning or involved in similar ventures.

The facts

The facts were that Acorn Venture Ltd (AVL) was a tour operator providing residential adventure holidays for schoolchildren. In the period ended 30 September 2015 AVL purchased 26 pre-constructed ‘camping pods’ in respect of which it claimed...