{
 "name": "agriculturalbuildingcost.co.uk Grants and Allowances",
 "title": "Grants and Allowances",
 "url": "https://agriculturalbuildingcost.co.uk/datasets/grants-and-allowances/",
 "csv": "https://agriculturalbuildingcost.co.uk/datasets/grants-and-allowances.csv",
 "markdown": "https://agriculturalbuildingcost.co.uk/datasets/grants-and-allowances/index.md",
 "computed_at": "2026-10-25",
 "license": "https://agriculturalbuildingcost.co.uk/terms",
 "headline": "The Grants and Allowances carries 18 published figures read from 6 sources' own pages; the 17 published figures given by item run from 0 to 100 percent, read 24 October 2026.",
 "quotes": [
  "The Grants and Allowances carries 18 published figures read from 6 sources' own pages; the 17 published figures given by item run from 0 to 100 percent, read 24 October 2026.",
  "7 of the 9 named sources read in full publish a figure; 2 publish none, read 24 October 2026.",
  "Grants and Allowances, item storage-capacity-weeks: median 22 week across 1 source, read 24 October 2026.",
  "Grants and Allowances, item sepa-notice-period: median 30 day across 1 source, read 24 October 2026.",
  "Grants and Allowances, item lagoon-liner-life: median 20 year across 1 source, read 24 October 2026.",
  "Grants and Allowances, item slurry-storage-per-m3: median 21.36 GBP across 2 sources, read 24 October 2026.",
  "Grants and Allowances, item base-drainage-assembly: median 1,250 GBP across 1 source, read 24 October 2026.",
  "Grants and Allowances, item islands-uplift: median 10 percent across 1 source, read 24 October 2026.",
  "Grants and Allowances, item felling-cost-grant-rate: median 80 percent across 1 source, read 24 October 2026.",
  "Grants and Allowances, item infrastructure-grant-rate: median 40 percent across 1 source, read 24 October 2026.",
  "Grants and Allowances, item lease-length-threshold: median 35 year across 1 source, read 24 October 2026.",
  "Grants and Allowances, item structures-and-buildings-allowance-rate: median 3 percent across 1 source, read 24 October 2026.",
  "Grants and Allowances, item first-year-allowance-100: median 100 percent across 1 source, read 24 October 2026.",
  "Grants and Allowances, item first-year-allowance-50: median 50 percent across 1 source, read 24 October 2026.",
  "Grants and Allowances, item first-year-allowance-40: median 40 percent across 1 source, read 24 October 2026.",
  "Grants and Allowances, item accounting-period: median 12 month across 1 source, read 24 October 2026.",
  "Grants and Allowances, item vat-zero-new-dwellings: median 0 percent across 1 source, read 24 October 2026.",
  "Grants and Allowances, item vat-zero-housing-association: median 0 percent across 1 source, read 24 October 2026.",
  "Grants and Allowances, item vat-zero-disability: median 0 percent across 1 source, read 24 October 2026.",
  "Grants and Allowances, item vat-zero-utility-connections: median 0 percent across 1 source, read 24 October 2026.",
  "Grants and Allowances, item vat-reduced-conversion: median 5 percent across 1 source, read 24 October 2026.",
  "Grants and Allowances, item vat-reduced-empty-residential: median 5 percent across 1 source, read 24 October 2026.",
  "Grants and Allowances, item vat-reduced-energy-saving: median 5 percent across 1 source, read 24 October 2026.",
  "Grants and Allowances, item vat-standard-listed-alterations: median 20 percent across 1 source, read 24 October 2026.",
  "Grants and Allowances, item vat-standard-caravan-parks: median 20 percent across 1 source, read 24 October 2026.",
  "Grants and Allowances, item eligible-cost-electricity-cap: median 10 percent across 1 source, read 24 October 2026.",
  "Grants and Allowances, item store-cover-per-m2: median 20.08 GBP across 1 source, read 24 October 2026.",
  "Grants and Allowances, item separator-equipment-each: median 24,554 GBP across 1 source, read 24 October 2026.",
  "Grants and Allowances, scheme structures-and-buildings-allowance: median 3 percent across 1 source, read 24 October 2026."
 ],
 "citation": "\"agriculturalbuildingcost.co.uk Grants and Allowances\", updated 2026-10-25, https://agriculturalbuildingcost.co.uk/datasets/grants-and-allowances/.",
 "changed_since": null,
 "national": {
  "unit": "%",
  "n": 18,
  "median": 7.5,
  "min": 0,
  "max": 100,
  "p25": 2.25,
  "p75": 40,
  "mean": 21.7222,
  "units": {
   "%": 18,
   "GBP": 5,
   "day": 1,
   "month": 1,
   "week": 1,
   "year": 2
  },
  "published_sources": 7,
  "named_sources": 9,
  "read_sources": 9,
  "not_published": 2,
  "published_share": 0.778
 },
 "by_axis": {
  "item": {
   "storage-capacity-weeks": {
    "week": {
     "n": 1,
     "median": 22,
     "min": 22,
     "max": 22,
     "p25": 22,
     "p75": 22,
     "mean": 22
    }
   },
   "sepa-notice-period": {
    "day": {
     "n": 1,
     "median": 30,
     "min": 30,
     "max": 30,
     "p25": 30,
     "p75": 30,
     "mean": 30
    }
   },
   "lagoon-liner-life": {
    "year": {
     "n": 1,
     "median": 20,
     "min": 20,
     "max": 20,
     "p25": 20,
     "p75": 20,
     "mean": 20
    }
   },
   "slurry-storage-per-m3": {
    "GBP": {
     "n": 2,
     "median": 21.36,
     "min": 20,
     "max": 22.72,
     "p25": null,
     "p75": null,
     "mean": 21.36
    }
   },
   "base-drainage-assembly": {
    "GBP": {
     "n": 1,
     "median": 1250,
     "min": 1250,
     "max": 1250,
     "p25": 1250,
     "p75": 1250,
     "mean": 1250
    }
   },
   "islands-uplift": {
    "%": {
     "n": 1,
     "median": 10,
     "min": 10,
     "max": 10,
     "p25": 10,
     "p75": 10,
     "mean": 10
    }
   },
   "felling-cost-grant-rate": {
    "%": {
     "n": 1,
     "median": 80,
     "min": 80,
     "max": 80,
     "p25": 80,
     "p75": 80,
     "mean": 80
    }
   },
   "infrastructure-grant-rate": {
    "%": {
     "n": 1,
     "median": 40,
     "min": 40,
     "max": 40,
     "p25": 40,
     "p75": 40,
     "mean": 40
    }
   },
   "lease-length-threshold": {
    "year": {
     "n": 1,
     "median": 35,
     "min": 35,
     "max": 35,
     "p25": 35,
     "p75": 35,
     "mean": 35
    }
   },
   "structures-and-buildings-allowance-rate": {
    "%": {
     "n": 1,
     "median": 3,
     "min": 3,
     "max": 3,
     "p25": 3,
     "p75": 3,
     "mean": 3
    }
   },
   "first-year-allowance-100": {
    "%": {
     "n": 1,
     "median": 100,
     "min": 100,
     "max": 100,
     "p25": 100,
     "p75": 100,
     "mean": 100
    }
   },
   "first-year-allowance-50": {
    "%": {
     "n": 1,
     "median": 50,
     "min": 50,
     "max": 50,
     "p25": 50,
     "p75": 50,
     "mean": 50
    }
   },
   "first-year-allowance-40": {
    "%": {
     "n": 1,
     "median": 40,
     "min": 40,
     "max": 40,
     "p25": 40,
     "p75": 40,
     "mean": 40
    }
   },
   "accounting-period": {
    "month": {
     "n": 1,
     "median": 12,
     "min": 12,
     "max": 12,
     "p25": 12,
     "p75": 12,
     "mean": 12
    }
   },
   "vat-zero-new-dwellings": {
    "%": {
     "n": 1,
     "median": 0,
     "min": 0,
     "max": 0,
     "p25": 0,
     "p75": 0,
     "mean": 0
    }
   },
   "vat-zero-housing-association": {
    "%": {
     "n": 1,
     "median": 0,
     "min": 0,
     "max": 0,
     "p25": 0,
     "p75": 0,
     "mean": 0
    }
   },
   "vat-zero-disability": {
    "%": {
     "n": 1,
     "median": 0,
     "min": 0,
     "max": 0,
     "p25": 0,
     "p75": 0,
     "mean": 0
    }
   },
   "vat-zero-utility-connections": {
    "%": {
     "n": 1,
     "median": 0,
     "min": 0,
     "max": 0,
     "p25": 0,
     "p75": 0,
     "mean": 0
    }
   },
   "vat-reduced-conversion": {
    "%": {
     "n": 1,
     "median": 5,
     "min": 5,
     "max": 5,
     "p25": 5,
     "p75": 5,
     "mean": 5
    }
   },
   "vat-reduced-empty-residential": {
    "%": {
     "n": 1,
     "median": 5,
     "min": 5,
     "max": 5,
     "p25": 5,
     "p75": 5,
     "mean": 5
    }
   },
   "vat-reduced-energy-saving": {
    "%": {
     "n": 1,
     "median": 5,
     "min": 5,
     "max": 5,
     "p25": 5,
     "p75": 5,
     "mean": 5
    }
   },
   "vat-standard-listed-alterations": {
    "%": {
     "n": 1,
     "median": 20,
     "min": 20,
     "max": 20,
     "p25": 20,
     "p75": 20,
     "mean": 20
    }
   },
   "vat-standard-caravan-parks": {
    "%": {
     "n": 1,
     "median": 20,
     "min": 20,
     "max": 20,
     "p25": 20,
     "p75": 20,
     "mean": 20
    }
   },
   "eligible-cost-electricity-cap": {
    "%": {
     "n": 1,
     "median": 10,
     "min": 10,
     "max": 10,
     "p25": 10,
     "p75": 10,
     "mean": 10
    }
   },
   "store-cover-per-m2": {
    "GBP": {
     "n": 1,
     "median": 20.080000000000002,
     "min": 20.080000000000002,
     "max": 20.080000000000002,
     "p25": 20.080000000000002,
     "p75": 20.080000000000002,
     "mean": 20.08
    }
   },
   "separator-equipment-each": {
    "GBP": {
     "n": 1,
     "median": 24554,
     "min": 24554,
     "max": 24554,
     "p25": 24554,
     "p75": 24554,
     "mean": 24554
    }
   }
  },
  "scheme": {
   "structures-and-buildings-allowance": {
    "%": {
     "n": 1,
     "median": 3,
     "min": 3,
     "max": 3,
     "p25": 3,
     "p75": 3,
     "mean": 3
    }
   }
  }
 },
 "rows": [
  {
   "source": "Slurry Storage",
   "url": "https://www.ruralpayments.org/topics/all-schemes/agri-environment-climate-scheme/management-options-and-capital-items/slurry-storage/",
   "figure": "22 weeks",
   "value": 22,
   "unit": "week",
   "vat": null,
   "axis": {
    "item": "storage-capacity-weeks"
   },
   "retrieved_at": "2026-10-24",
   "quote": "Although the Water Environment (Controlled Activities) (Scotland) Amendment Regulations 2021 state the minimum storage capacity for cattle is 22 weeks, AECS requires you to provide 26 weeks storage for cattle slurry to ensure resilience against increasing rainfall due to climate change.",
   "source_class": "primary-government",
   "text_sha256": "b71f932261aba38140f02f9ed5600c6d8e335a06ac0e5ca96eaa0440da2dbeda"
  },
  {
   "source": "Slurry Storage",
   "url": "https://www.ruralpayments.org/topics/all-schemes/agri-environment-climate-scheme/management-options-and-capital-items/slurry-storage/",
   "figure": "30 days",
   "value": 30,
   "unit": "day",
   "vat": null,
   "axis": {
    "item": "sepa-notice-period"
   },
   "retrieved_at": "2026-10-24",
   "quote": "You must notify SEPA no later than 30 days prior to commencing the works.",
   "source_class": "primary-government",
   "text_sha256": "b71f932261aba38140f02f9ed5600c6d8e335a06ac0e5ca96eaa0440da2dbeda"
  },
  {
   "source": "Slurry Storage",
   "url": "https://www.ruralpayments.org/topics/all-schemes/agri-environment-climate-scheme/management-options-and-capital-items/slurry-storage/",
   "figure": "20 years",
   "value": 20,
   "unit": "year",
   "vat": null,
   "axis": {
    "item": "lagoon-liner-life"
   },
   "retrieved_at": "2026-10-24",
   "quote": "Any slurry storage system with walls made of earth, such as a lagoon, must be lined with an impermeable sheet material* which, with proper maintenance, slurry cannot penetrate for a period of at least 20 years.",
   "source_class": "primary-government",
   "text_sha256": "b71f932261aba38140f02f9ed5600c6d8e335a06ac0e5ca96eaa0440da2dbeda"
  },
  {
   "source": "Slurry Storage",
   "url": "https://www.ruralpayments.org/topics/all-schemes/agri-environment-climate-scheme/management-options-and-capital-items/slurry-storage/",
   "figure": "£20 ",
   "value": 20,
   "unit": "GBP",
   "vat": null,
   "axis": {
    "item": "slurry-storage-per-m3"
   },
   "retrieved_at": "2026-10-24",
   "quote": "Payments will be based on the following standard costs: £20 per cubic metre capacity created.",
   "source_class": "primary-government",
   "text_sha256": "b71f932261aba38140f02f9ed5600c6d8e335a06ac0e5ca96eaa0440da2dbeda"
  },
  {
   "source": "Slurry Storage",
   "url": "https://www.ruralpayments.org/topics/all-schemes/agri-environment-climate-scheme/management-options-and-capital-items/slurry-storage/",
   "figure": "£1250",
   "value": 1250,
   "unit": "GBP",
   "vat": null,
   "axis": {
    "item": "base-drainage-assembly"
   },
   "retrieved_at": "2026-10-24",
   "quote": "- base drainage sealed pipe assembly to external discharge including double lockable sluice valves: £1250",
   "source_class": "primary-government",
   "text_sha256": "b71f932261aba38140f02f9ed5600c6d8e335a06ac0e5ca96eaa0440da2dbeda"
  },
  {
   "source": "Slurry Storage",
   "url": "https://www.ruralpayments.org/topics/all-schemes/agri-environment-climate-scheme/management-options-and-capital-items/slurry-storage/",
   "figure": "10%",
   "value": 10,
   "unit": "%",
   "vat": null,
   "axis": {
    "item": "islands-uplift"
   },
   "retrieved_at": "2026-10-24",
   "quote": "Note: Successful applicants from the islands can expect a 10% uplift on the above rates for slurry storage and slurry ancillary equipment.",
   "source_class": "primary-government",
   "text_sha256": "b71f932261aba38140f02f9ed5600c6d8e335a06ac0e5ca96eaa0440da2dbeda"
  },
  {
   "source": "Funding for farmers, growers and land managers - GOV.UK",
   "url": "https://www.gov.uk/guidance/funding-for-farmers",
   "figure": "80%",
   "value": 80,
   "unit": "%",
   "vat": null,
   "axis": {
    "item": "felling-cost-grant-rate"
   },
   "retrieved_at": "2026-10-24",
   "quote": "- up to 80% of felling costs per m3",
   "source_class": "primary-government",
   "text_sha256": "5c460eb6bf2ac6ea6e224ff7d713a06ae2914cc20e3a43b927b782eed3ebdb3d"
  },
  {
   "source": "Funding for farmers, growers and land managers - GOV.UK",
   "url": "https://www.gov.uk/guidance/funding-for-farmers",
   "figure": "40%",
   "value": 40,
   "unit": "%",
   "vat": null,
   "axis": {
    "item": "infrastructure-grant-rate"
   },
   "retrieved_at": "2026-10-24",
   "quote": "- up to 40% of infrastructure costs",
   "source_class": "primary-government",
   "text_sha256": "5c460eb6bf2ac6ea6e224ff7d713a06ae2914cc20e3a43b927b782eed3ebdb3d"
  },
  {
   "source": "Claiming capital allowances for structures and buildings - GOV.UK",
   "url": "https://www.gov.uk/guidance/claiming-capital-allowances-for-structures-and-buildings",
   "figure": "35 years",
   "value": 35,
   "unit": "year",
   "vat": null,
   "axis": {
    "item": "lease-length-threshold"
   },
   "retrieved_at": "2026-10-24",
   "quote": "How long you can claim the allowance for If your lease is for 35 years or more",
   "source_class": "primary-government",
   "text_sha256": "15d56fdfdd7178f7f9a142e68161b2a4ec3b1e568fa3bfb67e439f5014cded22"
  },
  {
   "source": "Claiming capital allowances for structures and buildings - GOV.UK",
   "url": "https://www.gov.uk/guidance/claiming-capital-allowances-for-structures-and-buildings",
   "figure": "3%",
   "value": 3,
   "unit": "%",
   "vat": null,
   "axis": {
    "item": "structures-and-buildings-allowance-rate"
   },
   "retrieved_at": "2026-10-24",
   "quote": "How the 3% rate of allowance works",
   "source_class": "primary-government",
   "text_sha256": "15d56fdfdd7178f7f9a142e68161b2a4ec3b1e568fa3bfb67e439f5014cded22"
  },
  {
   "source": "Claim capital allowances: Annual investment allowance - GOV.UK",
   "url": "https://www.gov.uk/capital-allowances/annual-investment-allowance",
   "figure": "100%",
   "value": 100,
   "unit": "%",
   "vat": null,
   "axis": {
    "item": "first-year-allowance-100"
   },
   "retrieved_at": "2026-10-24",
   "quote": "100% first-year allowances",
   "source_class": "primary-government",
   "text_sha256": "a02f4c8b581a579b8290d5159d4a5f6c8c53f946b3758ab5202d8d0c224a677c"
  },
  {
   "source": "Claim capital allowances: Annual investment allowance - GOV.UK",
   "url": "https://www.gov.uk/capital-allowances/annual-investment-allowance",
   "figure": "50%",
   "value": 50,
   "unit": "%",
   "vat": null,
   "axis": {
    "item": "first-year-allowance-50"
   },
   "retrieved_at": "2026-10-24",
   "quote": "Full expensing and 50% first-year allowance",
   "source_class": "primary-government",
   "text_sha256": "a02f4c8b581a579b8290d5159d4a5f6c8c53f946b3758ab5202d8d0c224a677c"
  },
  {
   "source": "Claim capital allowances: Annual investment allowance - GOV.UK",
   "url": "https://www.gov.uk/capital-allowances/annual-investment-allowance",
   "figure": "40%",
   "value": 40,
   "unit": "%",
   "vat": null,
   "axis": {
    "item": "first-year-allowance-40"
   },
   "retrieved_at": "2026-10-24",
   "quote": "40% first-year allowance",
   "source_class": "primary-government",
   "text_sha256": "a02f4c8b581a579b8290d5159d4a5f6c8c53f946b3758ab5202d8d0c224a677c"
  },
  {
   "source": "Claim capital allowances: Annual investment allowance - GOV.UK",
   "url": "https://www.gov.uk/capital-allowances/annual-investment-allowance",
   "figure": "12 months",
   "value": 12,
   "unit": "month",
   "vat": null,
   "axis": {
    "item": "accounting-period"
   },
   "retrieved_at": "2026-10-24",
   "quote": "You get a new allowance for each accounting period. If your accounting period is more or less than 12 months",
   "source_class": "primary-government",
   "text_sha256": "a02f4c8b581a579b8290d5159d4a5f6c8c53f946b3758ab5202d8d0c224a677c"
  },
  {
   "source": "Buildings and construction (VAT Notice 708) - GOV.UK",
   "url": "https://www.gov.uk/guidance/buildings-and-construction-vat-notice-708",
   "figure": "0%",
   "value": 0,
   "unit": "%",
   "vat": null,
   "axis": {
    "item": "vat-zero-new-dwellings"
   },
   "retrieved_at": "2026-10-24",
   "quote": "construction of new qualifying dwellings and communal residential buildings, and certain new buildings used by charities ― rate of VAT 0% (read section 3)",
   "source_class": "primary-government",
   "text_sha256": "c5563597a4f0ee3fe2cdb675342f5d1c0e33b11b4d147291a0f893316608bd43"
  },
  {
   "source": "Buildings and construction (VAT Notice 708) - GOV.UK",
   "url": "https://www.gov.uk/guidance/buildings-and-construction-vat-notice-708",
   "figure": "0%",
   "value": 0,
   "unit": "%",
   "vat": null,
   "axis": {
    "item": "vat-zero-housing-association"
   },
   "retrieved_at": "2026-10-24",
   "quote": "conversion for a housing association of a non-residential building into a qualifying dwelling or communal residential building ― rate of VAT 0% (read section 6)",
   "source_class": "primary-government",
   "text_sha256": "c5563597a4f0ee3fe2cdb675342f5d1c0e33b11b4d147291a0f893316608bd43"
  },
  {
   "source": "Buildings and construction (VAT Notice 708) - GOV.UK",
   "url": "https://www.gov.uk/guidance/buildings-and-construction-vat-notice-708",
   "figure": "0%",
   "value": 0,
   "unit": "%",
   "vat": null,
   "axis": {
    "item": "vat-zero-disability"
   },
   "retrieved_at": "2026-10-24",
   "quote": "alterations to suit the condition of people with disabilities ― rate of VAT 0% (read Reliefs from VAT for disabled and older people (VAT Notice 701/7))",
   "source_class": "primary-government",
   "text_sha256": "c5563597a4f0ee3fe2cdb675342f5d1c0e33b11b4d147291a0f893316608bd43"
  },
  {
   "source": "Buildings and construction (VAT Notice 708) - GOV.UK",
   "url": "https://www.gov.uk/guidance/buildings-and-construction-vat-notice-708",
   "figure": "0%",
   "value": 0,
   "unit": "%",
   "vat": null,
   "axis": {
    "item": "vat-zero-utility-connections"
   },
   "retrieved_at": "2026-10-24",
   "quote": "first time gas and electricity connections ― rate of VAT 0% (read Fuel and power (VAT Notice 701/19))",
   "source_class": "primary-government",
   "text_sha256": "c5563597a4f0ee3fe2cdb675342f5d1c0e33b11b4d147291a0f893316608bd43"
  },
  {
   "source": "Buildings and construction (VAT Notice 708) - GOV.UK",
   "url": "https://www.gov.uk/guidance/buildings-and-construction-vat-notice-708",
   "figure": "5%",
   "value": 5,
   "unit": "%",
   "vat": null,
   "axis": {
    "item": "vat-reduced-conversion"
   },
   "retrieved_at": "2026-10-24",
   "quote": "conversion (other than for housing associations) of a non-residential building into a qualifying dwelling or communal residential building and conversions of residential buildings to a different residential use ― rate of VAT 5% (read section 7)",
   "source_class": "primary-government",
   "text_sha256": "c5563597a4f0ee3fe2cdb675342f5d1c0e33b11b4d147291a0f893316608bd43"
  },
  {
   "source": "Buildings and construction (VAT Notice 708) - GOV.UK",
   "url": "https://www.gov.uk/guidance/buildings-and-construction-vat-notice-708",
   "figure": "5%",
   "value": 5,
   "unit": "%",
   "vat": null,
   "axis": {
    "item": "vat-reduced-empty-residential"
   },
   "retrieved_at": "2026-10-24",
   "quote": "renovation or alteration of empty residential premises ― rate of VAT 5% (read section 8)",
   "source_class": "primary-government",
   "text_sha256": "c5563597a4f0ee3fe2cdb675342f5d1c0e33b11b4d147291a0f893316608bd43"
  },
  {
   "source": "Buildings and construction (VAT Notice 708) - GOV.UK",
   "url": "https://www.gov.uk/guidance/buildings-and-construction-vat-notice-708",
   "figure": "5%",
   "value": 5,
   "unit": "%",
   "vat": null,
   "axis": {
    "item": "vat-reduced-energy-saving"
   },
   "retrieved_at": "2026-10-24",
   "quote": "installation of energy saving materials, grant funded heating system measures and qualifying security goods ― rate of VAT 5% (read Energy-saving materials and heating equipment (VAT Notice 708/6))",
   "source_class": "primary-government",
   "text_sha256": "c5563597a4f0ee3fe2cdb675342f5d1c0e33b11b4d147291a0f893316608bd43"
  },
  {
   "source": "Buildings and construction (VAT Notice 708) - GOV.UK",
   "url": "https://www.gov.uk/guidance/buildings-and-construction-vat-notice-708",
   "figure": "20%",
   "value": 20,
   "unit": "%",
   "vat": null,
   "axis": {
    "item": "vat-standard-listed-alterations"
   },
   "retrieved_at": "2026-10-24",
   "quote": "approved alterations to listed dwellings and communal residential buildings, and certain listed buildings used by charities (rate shown with effect from 1 October 2012) ― rate of VAT 20% (read section 9)",
   "source_class": "primary-government",
   "text_sha256": "c5563597a4f0ee3fe2cdb675342f5d1c0e33b11b4d147291a0f893316608bd43"
  },
  {
   "source": "Buildings and construction (VAT Notice 708) - GOV.UK",
   "url": "https://www.gov.uk/guidance/buildings-and-construction-vat-notice-708",
   "figure": "20%",
   "value": 20,
   "unit": "%",
   "vat": null,
   "axis": {
    "item": "vat-standard-caravan-parks"
   },
   "retrieved_at": "2026-10-24",
   "quote": "development of residential caravan parks ― rate of VAT 20% (read section 20)",
   "source_class": "primary-government",
   "text_sha256": "c5563597a4f0ee3fe2cdb675342f5d1c0e33b11b4d147291a0f893316608bd43"
  },
  {
   "source": "About the Improving Farm Productivity grant round 2, who can apply and what",
   "url": "https://www.gov.uk/government/publications/improving-farm-productivity-grant-round-2-applicant-guidance/about-the-improving-farm-productivity-grant-round-2-who-can-apply-and-what-the-grant-can-pay-for",
   "figure": "10%",
   "value": 10,
   "unit": "%",
   "vat": null,
   "axis": {
    "item": "eligible-cost-electricity-cap"
   },
   "retrieved_at": "2026-10-24",
   "quote": "upgrade of electricity supply to the holding (providing this doesn’t add up to more than 10% of the project’s total eligible costs).",
   "source_class": "primary-government",
   "text_sha256": "5cfa2efba472d4b4a8ec409f1827ddf88f7e0f64f143fcbcbeba528e32bacfc8"
  },
  {
   "source": "Item specification and grant contribution in round 2 of the Slurry Infrastr",
   "url": "https://www.gov.uk/government/publications/slurry-infrastructure-grant-round-2-applicant-guidance/item-specification-and-grant-contribution",
   "figure": "£31.50 ",
   "value": 31.5,
   "unit": "GBP",
   "vat": null,
   "axis": {
    "item": "slurry-storage-per-m3"
   },
   "retrieved_at": "2026-10-24",
   "quote": "Grant contribution £31.50 per m3",
   "source_class": "primary-government",
   "text_sha256": "d9dde8ad6135f8b16e6610cbea5ff199a0f6322e24cea2c8ad6ad7aab02b07c4"
  },
  {
   "source": "Item specification and grant contribution in round 2 of the Slurry Infrastr",
   "url": "https://www.gov.uk/government/publications/slurry-infrastructure-grant-round-2-applicant-guidance/item-specification-and-grant-contribution",
   "figure": "£26.17 ",
   "value": 26.17,
   "unit": "GBP",
   "vat": null,
   "axis": {
    "item": "slurry-storage-per-m3"
   },
   "retrieved_at": "2026-10-24",
   "quote": "Grant contribution £26.17 per m3",
   "source_class": "primary-government",
   "text_sha256": "d9dde8ad6135f8b16e6610cbea5ff199a0f6322e24cea2c8ad6ad7aab02b07c4"
  },
  {
   "source": "Item specification and grant contribution in round 2 of the Slurry Infrastr",
   "url": "https://www.gov.uk/government/publications/slurry-infrastructure-grant-round-2-applicant-guidance/item-specification-and-grant-contribution",
   "figure": "£10.08 ",
   "value": 10.08,
   "unit": "GBP",
   "vat": null,
   "axis": {
    "item": "slurry-storage-per-m3"
   },
   "retrieved_at": "2026-10-24",
   "quote": "Grant contribution £10.08 per m3",
   "source_class": "primary-government",
   "text_sha256": "d9dde8ad6135f8b16e6610cbea5ff199a0f6322e24cea2c8ad6ad7aab02b07c4"
  },
  {
   "source": "Item specification and grant contribution in round 2 of the Slurry Infrastr",
   "url": "https://www.gov.uk/government/publications/slurry-infrastructure-grant-round-2-applicant-guidance/item-specification-and-grant-contribution",
   "figure": "£18.22 ",
   "value": 18.22,
   "unit": "GBP",
   "vat": null,
   "axis": {
    "item": "slurry-storage-per-m3"
   },
   "retrieved_at": "2026-10-24",
   "quote": "Grant contribution £18.22 per m3",
   "source_class": "primary-government",
   "text_sha256": "d9dde8ad6135f8b16e6610cbea5ff199a0f6322e24cea2c8ad6ad7aab02b07c4"
  },
  {
   "source": "Item specification and grant contribution in round 2 of the Slurry Infrastr",
   "url": "https://www.gov.uk/government/publications/slurry-infrastructure-grant-round-2-applicant-guidance/item-specification-and-grant-contribution",
   "figure": "£72.74 ",
   "value": 72.74,
   "unit": "GBP",
   "vat": null,
   "axis": {
    "item": "slurry-storage-per-m3"
   },
   "retrieved_at": "2026-10-24",
   "quote": "Grant contribution £72.74 per m3",
   "source_class": "primary-government",
   "text_sha256": "d9dde8ad6135f8b16e6610cbea5ff199a0f6322e24cea2c8ad6ad7aab02b07c4"
  },
  {
   "source": "Item specification and grant contribution in round 2 of the Slurry Infrastr",
   "url": "https://www.gov.uk/government/publications/slurry-infrastructure-grant-round-2-applicant-guidance/item-specification-and-grant-contribution",
   "figure": "£19.27 ",
   "value": 19.27,
   "unit": "GBP",
   "vat": null,
   "axis": {
    "item": "slurry-storage-per-m3"
   },
   "retrieved_at": "2026-10-24",
   "quote": "Grant contribution £19.27 per m3",
   "source_class": "primary-government",
   "text_sha256": "d9dde8ad6135f8b16e6610cbea5ff199a0f6322e24cea2c8ad6ad7aab02b07c4"
  },
  {
   "source": "Item specification and grant contribution in round 2 of the Slurry Infrastr",
   "url": "https://www.gov.uk/government/publications/slurry-infrastructure-grant-round-2-applicant-guidance/item-specification-and-grant-contribution",
   "figure": "£32.17 ",
   "value": 32.17,
   "unit": "GBP",
   "vat": null,
   "axis": {
    "item": "store-cover-per-m2"
   },
   "retrieved_at": "2026-10-24",
   "quote": "Grant contribution £32.17 per m2",
   "source_class": "primary-government",
   "text_sha256": "d9dde8ad6135f8b16e6610cbea5ff199a0f6322e24cea2c8ad6ad7aab02b07c4"
  },
  {
   "source": "Item specification and grant contribution in round 2 of the Slurry Infrastr",
   "url": "https://www.gov.uk/government/publications/slurry-infrastructure-grant-round-2-applicant-guidance/item-specification-and-grant-contribution",
   "figure": "£7.99 ",
   "value": 7.99,
   "unit": "GBP",
   "vat": null,
   "axis": {
    "item": "store-cover-per-m2"
   },
   "retrieved_at": "2026-10-24",
   "quote": "Grant contribution £7.99 per m2",
   "source_class": "primary-government",
   "text_sha256": "d9dde8ad6135f8b16e6610cbea5ff199a0f6322e24cea2c8ad6ad7aab02b07c4"
  },
  {
   "source": "Item specification and grant contribution in round 2 of the Slurry Infrastr",
   "url": "https://www.gov.uk/government/publications/slurry-infrastructure-grant-round-2-applicant-guidance/item-specification-and-grant-contribution",
   "figure": "£25,112 ",
   "value": 25112,
   "unit": "GBP",
   "vat": null,
   "axis": {
    "item": "separator-equipment-each"
   },
   "retrieved_at": "2026-10-24",
   "quote": "Grant contribution £25,112 each",
   "source_class": "primary-government",
   "text_sha256": "d9dde8ad6135f8b16e6610cbea5ff199a0f6322e24cea2c8ad6ad7aab02b07c4"
  },
  {
   "source": "Item specification and grant contribution in round 2 of the Slurry Infrastr",
   "url": "https://www.gov.uk/government/publications/slurry-infrastructure-grant-round-2-applicant-guidance/item-specification-and-grant-contribution",
   "figure": "£23,996 ",
   "value": 23996,
   "unit": "GBP",
   "vat": null,
   "axis": {
    "item": "separator-equipment-each"
   },
   "retrieved_at": "2026-10-24",
   "quote": "Grant contribution £23,996 each",
   "source_class": "primary-government",
   "text_sha256": "d9dde8ad6135f8b16e6610cbea5ff199a0f6322e24cea2c8ad6ad7aab02b07c4"
  },
  {
   "source": "Claiming capital allowances for structures and buildings - GOV.UK",
   "url": "https://www.gov.uk/guidance/claiming-capital-allowances-for-structures-and-buildings",
   "figure": "3%",
   "value": 3,
   "unit": "%",
   "vat": null,
   "axis": {
    "scheme": "structures-and-buildings-allowance"
   },
   "retrieved_at": "2026-10-24",
   "quote": "If your chargeable period for capital allowances starts before 1 April or 6 April, apportion the period and claim 2% a year for each day before 1 April or 6 April and 3% a year for each day on or after.",
   "source_class": "primary-government",
   "text_sha256": "15d56fdfdd7178f7f9a142e68161b2a4ec3b1e568fa3bfb67e439f5014cded22"
  }
 ],
 "not_published": [
  {
   "source": "Farm Business Grant",
   "url": "https://www.gov.wales/farm-business-grant",
   "retrieved_at": "2026-09-12",
   "reason": "read in full and no accepted figure on the page"
  },
  {
   "source": "[Withdrawn] Farming Transformation Fund Improving Farm Productivity grant -",
   "url": "https://www.gov.uk/guidance/farming-transformation-fund-improving-farm-productivity-grant",
   "retrieved_at": "2026-10-03",
   "reason": "every candidate on the page was refused"
  }
 ],
 "sources": [
  {
   "url": "https://www.gov.uk/guidance/funding-for-farmers",
   "label": "Funding for farmers, growers and land managers - GOV.UK",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://www.gov.uk/government/publications/slurry-infrastructure-grant-round-2-applicant-guidance/item-specification-and-grant-contribution",
   "label": "Item specification and grant contribution in round 2 of the Slurry Infrastr",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://www.gov.uk/guidance/claiming-capital-allowances-for-structures-and-buildings",
   "label": "Claiming capital allowances for structures and buildings - GOV.UK",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://www.gov.uk/capital-allowances/annual-investment-allowance",
   "label": "Claim capital allowances: Annual investment allowance - GOV.UK",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://www.gov.uk/guidance/buildings-and-construction-vat-notice-708",
   "label": "Buildings and construction (VAT Notice 708) - GOV.UK",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://www.ruralpayments.org/topics/all-schemes/agri-environment-climate-scheme/management-options-and-capital-items/slurry-storage/",
   "label": "Slurry Storage",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://www.gov.uk/government/publications/improving-farm-productivity-grant-round-2-applicant-guidance/about-the-improving-farm-productivity-grant-round-2-who-can-apply-and-what-the-grant-can-pay-for",
   "label": "About the Improving Farm Productivity grant round 2, who can apply and what",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://www.gov.wales/farm-business-grant",
   "label": "Farm Business Grant",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://www.gov.uk/guidance/farming-transformation-fund-improving-farm-productivity-grant",
   "label": "[Withdrawn] Farming Transformation Fund Improving Farm Productivity grant -",
   "license": "the publisher's own terms; quoted for reporting and comment"
  }
 ],
 "methodology": "Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2). 7 of the 9 named sources that could be read published a usable figure; 2 published none and are recorded as not published, never filled in; 0 could not be read (blocked, dead or unreachable) and count nowhere. The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source for each breakdown it prices, in % (a source's median where its page yielded several accepted sentences for one breakdown), so a page that gives figures for several breakdowns gives one for each and N counts 18 figures, never sentences; 34 candidate sentence(s) were refused by a reviewer with the reason recorded. The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): one row per scheme per item at the rate the authority states - a grant contribution per cubic metre of slurry storage, a capital allowance percentage per year, a VAT liability - joined to the cost index above so the page can state the NET cost of a building rather than its list price, which is the number the buyer is actually deciding on and which no grant page and no fabricator publishes together",
 "embed": "<figure style=\"margin:0;padding:16px;border:1px solid #d9d9d9;border-radius:8px;background:#ffffff;color:#111111;font-family:system-ui,sans-serif;max-width:480px\"><p style=\"margin:0 0 8px;font-size:28px;font-weight:700;color:#111111;background:#ffffff\">0 to 100 percent</p><p style=\"margin:0 0 8px;font-size:14px;color:#111111;background:#ffffff\">17 of 18 published figures (item), Grants and Allowances, across 6 sources, read 24 October 2026</p><figcaption style=\"font-size:12px;color:#444444;background:#ffffff\"><a href=\"https://agriculturalbuildingcost.co.uk/datasets/grants-and-allowances/#median\" style=\"color:#1a4fd6;background:#ffffff\">Source: agriculturalbuildingcost.co.uk Grants and Allowances</a></figcaption></figure>"
}
