Caravan FHL

Can you please confirm that the full cost of a FHL Shepherd Hut is fully claimable for PMAs. I have been advised by the NFU and my accountant that this is the case. Shepherd Huts have been defined and recognised as 'caravans' and the hut is on 4 wheels with a tow hook and can easily be moved around the land. Also, we installed a septic tank for the hut and it is for sole use of the holiday makers. I believe sewerage systems that are provided mainly to meet the particular requirements of the qualifying activity, or to serve the particular plant and machinery used for the purposes of the qualifying activity, will qualify for allowances. Are we thus able to claim the full value of the tank for PMAs? Thanks for your help.

Thank you Mark Taylor for your question.  
Here is a link to the guidance about caravans:
CA22100 - Plant and Machinery Allowances (PMA): buildings and structures: caravans - HMRC internal manual .

However we do not have enough information to answer your question.
Can you please write to us with full details and explain what the hut is used for and whether it is moveable or static

You should write to:
PAYE & Self Assessment,
HM Revenue & Customs,
BX9 1AS,
United Kingdom.
The Capital Allowances Act defines sewerage or drainage systems as Buildings and therefore the septic tank would not qualify for Capital Allowances see: CA22010 - Plant and Machinery Allowances (PMA): buildings and structures: buildings - HMRC internal manual

Thank you

Thank you for the information. The hut is on wheels with a tow hitch and is easily moveable. It can be pulled by hand if needed. It is self contained and is used as a holiday let. We run a small market garden and sell veg and salad, and the hut is situated on a small section of the land. Thanks

Hi Mark Taylor,
I would refer you to:
CA22100 - Plant and Machinery Allowances (PMA): buildings and structures: caravans,
You can only claim PMA if the hut is located on a holiday caravan site registered as such by the local authority under CSCDA 1960.
It’s not clear from the information that you have if this is the case.
This forum is for questions of a more general nature where we can provide specific links to guidance for customers themselves to make an informed decision.
As your original question is very specific you must write in for us to provide a more definitive answer. 
Address can be found here:
Self Assessment: general enquiries
Thank you.