Tax allowances, incentives and business costs

Items likely to attract taxation allowances

Item Plant and equipment
Finishes, fixtures and fittings
  1. Wall finishes where these can be removed from the building, e.g. curtains, curtain tracks, battens for fixing;
  2. Floor finishes, such as carpets and any floor finishing that can be removed from the building;
  3. Door mats and matwell frames;
  4. Suspended ceilings that are airtight and can be used as an extract system, or any ceiling that is an integral part of the heating, ventilating or air-conditioning system;
  5. Any movable fixtures and fittings;
  6. Demountable partitions;
  7. Curtains, blinds and furnishings;
  8. Cupboards, lockers, shelves, display counters, chalkboards, dustbins, cloakroom fittings, telephone booths.
Plumbing and sanitary services
  1. Sanitary fittings (not pipework);
  2. Vanity units;
  3. Soap dispensers;
  4. Mirrors;
  5. Demountable toilet partitions;
  6. Coat hooks and racks;
  7. Towel rails and cabinets;
  8. Toilet roll holders;
  9. Tanks.
Heat source
  1. Boilers and equipment, fuel pumps, water pumps, flue, etc. (but not the pipework from the boiler);
  2. Boiler bases and foundations;
  3. Oil storage tanks and foundations;
  4. Fuel hoppers, ash removal plant;
  5. Solar heating systems;
  6. Insulation to pipework;
  7. Independent heaters.
Ventilation systems
  1. Dust and fume extraction equipment, including ductwork and builders' work in connection;
  2. Extract fans and builders' work;
  3. Ventilators;
  4. Instrumentation controls.
Electrical installations
  1. Electrical installation to all plant and equipment (excludes conduit and wiring to power and lighting for the building generally);
  2. Light fittings;
  3. Emergency lighting;
  4. Switchgear and transformers;
  5. Control gear and distribution boards;
  6. Plant rooms;
  7. Builders' work in connection with the electrical installation.
Gas installations
  1. Gas fires, cooker and equipment including flues, and builders' work in connection.
Lift and conveyor installations
  1. Lift installation complete, including builders' work in connection with lift motors, lift guides and plant room;
  2. Escalators and hoists as for lifts.
Communications installations
  1. Clocks;
  2. Sound distribution, bells, signals and the like;
  3. Fire alarms;
  4. Burglar alarms;
  5. Telephone installation;
  6. Builders' work in connection with communication installations.
Special installations/ protective installations
  1. Sprinkler system;
  2. Dry riser system;
  3. Hose-reel system;
  4. CO2 system;
  5. Fire extinguishers;
  6. Refrigeration equipment;
  7. Kitchen equipment;
  8. Laundry equipment;
  9. Health equipment;
  10. Laboratory equipment;
  11. Manufacturing equipment;
  12. Incinerators and flues;
  13. Water heaters;
  14. Hand-dryers;
  15. Window-cleaning hoists and equipment, including track motors and ancillary builders' work;
  16. Refuse-disposal equipment, including ancillary builders' work;
  17. Lightning conductors and earthing systems;
  18. Occupational equipment associated with the building user;
  19. Computer equipment and all ancillary work;
  20. Crane gantries;
  21. All builders' work in connection with items 1 to 20.
Special items within a building
  1. Removable fire escapes;
  2. Shelving;
  3. Safes and strong rooms;
  4. Roller shutters;
  5. Ladders;
  6. Dock levelers;
  7. Signs/noticeboards;
  8. Interior planning.
External works
  1. External signs;
  2. Traffic signs, crash barriers, etc;
  3. Drainage where specifically required for plant and equipment;
  4. Cycle racks.