CA50210 - MEA: Qualifying expenditure: Overview

»Ê¹ÚÌåÓýapp types of expenditure qualifying for relief under the MEA code include:

  • »Ê¹ÚÌåÓýapp acquisition of mineral deposits and rights.
  • Exploration and development expenditure.
  • Restoration costs.
  • Certain pre-trading expenditure.
  • Planning permission.

CAA01/S395 sets out the main categories of expenditure that qualify.