CA, IBA, Agri allowance - IBA
10 important questions on CA, IBA, Agri allowance - IBA
What do ancillary structures include according to the note?
What is the general rate for IA in Industrial Building Allowance?
What is the general rate for AA in Industrial Building Allowance?
- Higher grades + faster learning
- Never study anything twice
- 100% sure, 100% understanding
What types of buildings qualify for IA 10% under Industrial Building Allowance?
- Factory, dock, wharf, jetty, warehouse
- Building used for storage which is within the same curtilage as a factory
- Building used for research
- Public roads under privatisation (Paragraph 67A, Schedule 3 of the ITA)
What types of buildings qualify for AA 3% under Industrial Building Allowance?
- Buildings included in the definition of 'factory', roads connecting factories or warehouses
- Hotel
- Airport
What is the IA rate for living accommodation for employees provided there is an IB in use in the business?
What is the AA rate for living accommodation for employees provided there is an IB in use in the business?
What does not qualify for Industrial Building Allowance?
What is the IA rate for public roads under privatisation?
What is the AA rate for public roads under privatisation?
The question on the page originate from the summary of the following study material:
- A unique study and practice tool
- Never study anything twice again
- Get the grades you hope for
- 100% sure, 100% understanding

















