The cost of restoring a site, or part of a site, once mineral extraction has ceased is capital expenditure. The licence or planning permission under which an operator is allowed to extract minerals will contain obligations to restore the site after extraction has ceased. The costs relate to expenditure on the acquisition of a mineral asset within CAA01/S395 (1)(b). For further help, including guidance on when a mineral deposit ceases to be worked, and details of what sort of expenditure may be restoration expenditure, see BIM62031.

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