CA treatment of road & driveway surfacing

matt_moore3098

Have a large £37k addition to "Site" this year for road & driveway surfacing - to what would I charge this amount to? It's not AIA as roads do not qualify as plant; it's not eligible for structure & buildings allowance; and it's not revenue expenditure as it is not upkeep of existing roads/driveways, and has already been agreed to be capitalised. Help!?

douglasstroud

Where does this road and driveway lead too?
Who has agreed it can be capitalised?

davealucas

@matt_moore3098 Yes, it is a capital investment and should be written down over the life expectancy of the surface. It would be classified as land.