Plant or machinery bought for use in a dwelling house is not allowable in certain cases. Specifically, expenditure on such items is not qualifying expenditure for an ordinary property business, an overseas property business or the special leasing of plant or machinery (see ¶152-600). The restriction does not apply to other qualifying activities (e.g. ordinary trades). It follows that if a trader has living accommodation as part of the overall premises (such as staff accommodation in a hotel) there is no restriction in such a case.

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