Provided are a method for allocating coverage enhancement resources for a user equipment, a base station and a user equipment. The method comprises: detecting, by a base station, whether communication demands of a user equipment (UE) corresponding to a first coverage enhancement grade exist; and adjusting, by the base station, coverage enhancement resources allocated for the first coverage enhancement grade according to the detection result. In the method provided by this embodiment, by detecting whether communication demands of a UE corresponding to a first coverage enhancement grade exist, a base station adjusts coverage enhancement resources allocated for the first coverage enhancement grade according to the detection result. Thus, the base station can adjust the configuration of coverage enhancement resources in time and flexibly according to the coverage enhancement demands of a UE corresponding to a first coverage enhancement grade, reducing the waste of the coverage enhancement resources.