{"id":12149,"date":"2026-04-30T07:02:00","date_gmt":"2026-04-30T05:02:00","guid":{"rendered":"https:\/\/leyton.majjane.agency\/uk\/?post_type=article&#038;p=12149"},"modified":"2026-07-26T19:01:59","modified_gmt":"2026-07-26T17:01:59","slug":"supreme-court-makes-decision-on-important-capital-allowances-case-for-offshore-windfarm-surveys-and-studies","status":"publish","type":"article","link":"https:\/\/leyton.com\/uk\/insights\/articles\/supreme-court-makes-decision-on-important-capital-allowances-case-for-offshore-windfarm-surveys-and-studies\/","title":{"rendered":"Supreme Court makes decision on important Capital Allowances case for offshore windfarm surveys and studies"},"content":{"rendered":"\n<h3 class=\"wp-block-heading\">Background<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The landmark Gunfleet Sands Case (now known as <a href=\"https:\/\/supremecourt.uk\/uploads\/uksc_2025_0069_judgment_0e963e932d.pdf\">Orsted West of Duddon Sands (UK) Ltd and others v HMRC<\/a>) highlights the importance of understanding how <a href=\"https:\/\/leyton.com\/uk\/capital-allowances\/\">Capital Allowances<\/a> apply to large infrastructure projects such as offshore windfarms. The Court decided that pre-construction environmental surveys and technical studies don\u2019t qualify for <a href=\"https:\/\/leyton.com\/uk\/plant-and-machinery-allowances\/\">plant and machinery allowances (PMAs)<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Just like many complex developments, significant expenditure is often incurred at the early stages of the project on surveys and studies to assess environmental conditions, characteristics of the seabed, marine and bird life, telecoms and other technical and regulatory matters. Much of this work carried out to obtain the necessary consents before construction can begin.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The dispute focused on section 11 (4)(a) of the Capital Allowances Act 2001 (CAA 2001), the requirement that the expenditure must be incurred \u201con the provision of plant\u201d.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What is this case about?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">In this case, \u00d8rsted sought to treat a portion of its pre\u2011development costs, including expenditure on surveys and initial studies undertaken as part of a wider environmental impact assessment, as capital expenditure on plant and machinery. \u00d8rsted argued that these early-stage costs were capital in nature and incurred \u201con the provision of plant\u201d for the purposes of section 11(4)(a) of the <a href=\"https:\/\/www.legislation.gov.uk\/ukpga\/2001\/2\/contents\">Capital Allowances Act 2001 (CAA 2001)<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The First-tier Tribunal initially decided in favour of the taxpayer, concluding that much of the early\u2011stage expenditure did qualify for relief under the Capital Allowances Act 2001. However, the Upper Tribunal later allowed HMRC\u2019s appeal, determining that none of the disputed expenditure met the conditions required to qualify for Capital Allowances. The Court of Appeal later overturned this decision, allowing \u00d8rsted\u2019s appeal and holding that all of the disputed expenditure did in fact qualify. This outcome prompted HMRC to take the matter further, appealing to the Supreme Court.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">The Supreme Court outcome <\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The case before the Supreme Court centred on whether the costs of pre\u2011construction surveys and studies constituted capital expenditure \u201con the provision of plant\u201d within the meaning of section 11(4)(a) of the Capital Allowances Act 2001.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The Supreme Court held that the phrase \u201con the provision of plant\u201d sets a narrow test, noting that the word \u201con\u201d demands a close and direct connection to the plant itself. The Court contrasted this with other areas of tax legislation that use broader wording such as \u201cin connection with\u201d or \u201crelating to\u201d, which imply a less stringent test. It went on to clarify that while design fees may still qualify as expenditure on the provision of plant, costs that merely inform the design do not.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Environmental and other preliminary surveys, which provide information, advice or assist in deciding whether to proceed with construction, were found to fall outside the scope of qualifying expenditure. Such costs were considered not to form part of the plant itself, nor of its installation.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The Supreme Court concluded that the costs were too far removed from providing the windfarms themselves.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What does the Supreme Court\u2019s ruling mean for you?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The Supreme Court\u2019s decision is particularly relevant for large\u2011scale infrastructure and energy projects, where substantial expenditure is often incurred on pre\u2011construction surveys and studies. The ruling confirmed that, even where such activities are essential to a project\u2019s development, the related costs will not automatically qualify for Capital Allowances.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">While the Supreme Court ultimately upheld HMRC\u2019s appeal, the judgment did not close the door entirely on all forms of pre\u2011construction expenditure. The Court stopped short of determining whether technical drawings or specifications prepared by the developer, and used directly in the manufacture of an asset, could qualify for relief. By declining to rule on this broader category of final technical drawings involved in asset creation, the decision leaves open the possibility that pre\u2011fabrication drawings, where they can be shown to form an integral part of the installation process may still potentially qualify.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Specialist buildings&nbsp;<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Legislation and case law have determined that certain expenditure on specialist buildings, such as slurry stores\/silos for temporary storage, may be eligible for higher rates of plant and machinery allowances if they serve an active purpose integral to the business operation, constituting business apparatus.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">How Leyton can help<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">While the Supreme Court\u2019s ruling provides helpful clarification, it also reinforces the need for a considered and well-documented approach when preparing Capital Allowances claims (particularly for large and complex infrastructure projects).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">These areas of uncertainty mean that businesses should assess such expenditure carefully, ensuring that the nature and purpose of each cost can be clearly demonstrated and evidenced.<br><br>In practice, this needs a detailed understanding of how different types of pre-construction activity are treated, and where the line is drawn between qualifying and non-qualifying expenditure. This is where our specialist team of <a href=\"https:\/\/leyton.com\/uk\/capital-allowances\/\">Capital Allowances<\/a> experts can help. They\u2019ll give you the advice and support you need to ensure you are making the most of your business investments. <a href=\"https:\/\/leyton.com\/uk\/contact-us\/\">Get in touch today<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em><strong>If you enjoyed this article, you might also like:<\/strong><\/em><\/p>\n\n\n<section id=\"ori-list_block\" class=\"ori-list full-w \"><div class=\" ori-list_only\">\n    <div class=\"ori-container\">\n        <div class=\"ori-row\">\n            <div class=\"list-content\">\n                                <ul>\n                    u003cliu003eu003cemu003eu003ca href=u0022https:\/\/leyton.com\/uk\/insights\/articles\/our-guide-to-capital-allowances\/u0022u003eu003cstrongu003eOur guide to Capital Allowancesu003c\/strongu003eu003c\/au003eu003c\/emu003eu003c\/liu003eu003cliu003eu003cemu003eu003ca href=u0022https:\/\/leyton.com\/uk\/insights\/articles\/court-of-appeal-confirms-pre-construction-development-costs-can-qualify-for-capital-allowances\/u0022u003eu003cstrongu003eThe complete guide to Ru0026amp;D Tax Creditsu003c\/strongu003eu003c\/au003eu003c\/emu003eu003c\/liu003e                <\/ul>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/div><\/section>\n\n\n<div style=\"height:47px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-columns is-style-default is-layout-flex wp-container-core-columns-is-layout-7387b849 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:100%\">\n\n<\/div>\n<\/div>\n\n\n\n\n","protected":false},"excerpt":{"rendered":"<p>Background The landmark Gunfleet Sands Case (now known as Orsted West of Duddon Sands (UK) Ltd and others v HMRC) highlights the importance of understanding how Capital Allowances apply to large infrastructure projects such as offshore windfarms. The Court decided that pre-construction environmental surveys and technical studies don\u2019t qualify for plant and machinery allowances (PMAs). [&hellip;]<\/p>\n","protected":false},"author":31,"featured_media":12150,"menu_order":0,"comment_status":"open","ping_status":"open","template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[107,109],"tags":[696,528],"expertise":[],"class_list":["post-12149","article","type-article","status-publish","format-standard","has-post-thumbnail","hentry","category-business-update-en","category-capital-allowances","tag-capital-allowances-act-2001-en","tag-hmrc-en"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.1 (Yoast SEO v28.1) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Orsted v HMRC: Supreme Court Rules on Capital Allowances<\/title>\n<meta name=\"description\" content=\"Learn how the Supreme Court\u2019s Gunfleet Sands case clarifies Capital Allowances for offshore windfarm projects and pre\u2011construction costs.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, 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