Plant and machinery allowances
Abortive expenditure
Advertising hoardings
Aerials
Air conditioning systems
Air cooling/air purification
All weather and artificial pitches
Alterations to buildings
Alterations to existing buildings, incidental to installations
Amusement parks
Animals
Annual investment allowance
Amount of
Anti-avoidance provisions
Arrangements entered into for disqualifying purpose
Chargeable period
Claiming
Commencement
Companies
Companies, restriction
Deemed expenditure
Double relief prevention
Entitlement
Excluded expenditure
Exclusions
First-year allowances, interaction with
Generally
Groups of companies
Groups of companies, restriction
Leasing plant and machinery
Long chargeable periods
Maximum allowance
Maximum amount of
Operation where restrictions apply
Periods straddling 1 January 2013 or 1 January 2015
Persons leaving cash basis
Pooling
Qualifying activities
Qualifying activity permanently discontinued
Qualifying expenditure
Restrictions on relief
Sale and leaseback
Scope of
Short chargeable periods
Transitional measures
VAT liabilities
Vehicles, deductions allowed at fixed rate
Writing-down allowances, interaction with
Annual investment allowances
Anti-avoidance
Adjustments of assessments etc.
Assigns, meaning
Buying allowances
Connected persons
Exception for manufacturers and suppliers
Finance leases
Hire-purchase
Relevant transactions
Sale and finance leaseback
Sale and leaseback etc.
Transactions to obtain allowances/tax advantage
Value added tax liabilities and rebates
Writing-down allowances, restriction on
Anti-avoidance provisions
Assets received as a gift
Buyer's allowance, restriction on
Buyer's expenditure, meaning
First-year allowances
Generally
Relevant transactions
Restrictions on allowances
Transfer of entitlement to benefit from
Writing-down allowances restrictions
Assets leased outside UK
Assets that cannot be plant and machinery, list of
Assets treated as buildings
Availability of allowances, general conditions
Available allowances
Available qualifying expenditure
Balancing allowances
Available qualifying expenditure
Cessation of trade
Final chargeable period
Generally
Pooling
Reducing balance
Balancing allowances and charges
Amount of
Entitlement or liability
Generally
Balancing charges
Bicycles
Books
Bridges, tunnels etc.
Briefcases
Building alterations
Buildings
Bus shelters
Bus shelters, licence to occupy land
Business entertainment
Buying a property
Best practice
Buying and selling fixtures: need for appointment
Elections in practice: the buyer's perspective
Law in practice, application of
LPA receivers
Principles
Restriction where past owner made a claim
Buying allowances, anti-avoidance
Accounting periods, old and new
Apportionment of disposal proceeds
Balance sheet value
Excess of allowances in pool
Generally
Limiting conditions
Postponed allowances
Qualifying change
Relevant excess of allowances
Relevant tax written-down value
Transactions on relevant day
Unallowable purpose
Cameras
Canals
Capital allowance checklist
Capital gains
Asset acquired at written-down value
Legislation
Modified rules
Tax implications
Capital gains consideration, statutory interpretation
Capital gains tax
Assets held on 31 March 1982, excluded disposals
Consideration chargeable to tax on income
Replacement of business assets
Wasting assets
Car parks
Disabled persons
Generally
Car valeting bays
Car wash
Car wash site
Caravans and caravan sites
Care business
Care business expenditure, meaning
Care business pool, meaning
Deemed disposal event
Disposal receipts, plant or machinery used for care business
Disposal receipts, plant or machinery used for other qualifying activities
Meaning
Re-start date
Retained plant or machinery
Subsequent disposal events
Unallocated capital expenditure
Cars
Disabled persons, hire cars
Electrically-propelled vehicles
Emissions
Generally
Groups of companies, prevention of artificial generation of balancing allowances
Inexpensive, writing-down allowances
Long-life assets
Low carbon dioxide emissions
Main rate car
Meaning of car
Post-April 2009
Short-life asset treatment
Single asset pool
Special rate cars, discontinued activity continued by relevant company
Water companies reorganisation
Cash dispensers
Ceilings and canopies
Central heating etc. systems
Civil proceedings for recovery of property
Clocks
Cold rooms
Cold water systems
Components of
Computer software
Computer software and rights to
Disposal values
Generally
Limits on disposal values
Computers
Conservatory-type enclosure for swimming pool
Consumables
Containers
Contributions allowances
Controlled foreign companies
Council information panels, licence to occupy land
Counters and checkouts
Curtains
Cushion gas
Decommissioning expenditure
Demolition costs
Department store electrical lighting equipment
Depreciation subsidies
Designated assisted areas within enterprise zones
Cap on first-year allowances
Exclusion from allowances
Generally
Partly used plant or machinery outside designated area
Subsequently being primarily for use outside designated assisted areas
Designs and patterns
Destruction by fire, disposal value
Disability Discrimination Acts 1995 and 2005, services provided under
Display equipment
Disposal
Cushion gas
Disposal events
Disposal values
Restrictions on disposal value
Total disposal receipts
Transfers under housing and regeneration transfer schemes, disposal values for
Transition value
Disposal events and disposal values
Disposal receipt and disposal event, meaning
General limit on amount of disposal value
Generally
Nil disposal value
No need for disposal value to be brought into account
Transition value, disposal value is
Divers and diving supervisors
Docks, dry docks and jetties
Doors
Dwelling-houses
Dyehouses
Dykes etc.
Décor
Electric vehicle charging points
Electrical installations and equipment
Electrical systems
Electricity substations
Employees and office holders
Energy saving
Amount of first-year allowances
Apportioning expenditure if one or more components
Certification
Feed-in tariffs
First-year qualifying expenditure
Renewable heat incentives
Energy-saving
Generally
Technologies
Energy-saving assets
Energy-saving investments
Energy Technology Criteria List (ETCL)
Energy Technology Product List (ETPL)
Generally
Enhanced capital allowances
Applicable expenditure
Calculating the tax credit
Energy-saving plant and machinery
Enterprise zones
Environmentally beneficial plant and machinery
Hiring and leasing assets
Surrenderable loss
Enterprise zones
Generally
Entertainment-related expenditure
Environmentally beneficial
Environmentally beneficial assets
Environmentally beneficial plant and machinery
Certification
Components of larger item
Generally
Water Technology Criteria List
Water Technology Product List
Escalators
Estates in administration
Excluded expenditure
Accommodation for MPs and others
Depreciation payments
Dwelling-houses
Employment or office
Excluded structures and other assets
Expenditure incurred
Hydroelectric power scheme
Expenditure unaffected by statutory restrictions
Farm animals
Farming and market gardening
Feed-in tariffs (FITs) scheme
Feed-in tariffs and renewable heat incentive
Fencing
Films, tapes and discs
Final chargeable period
Finance costs
Finance lease agreement, tax adjustment clause
Finance leases
Finance leases and loans
Fire safety
First-year allowances
100 per cent
Abolition
Additional sterling cost in meeting instalments
Amount of
Annual investment allowances, interaction of
Asset partly used/provided for qualifying activity, reduction of first-year allowances
Assets bought and sold in same year
Availability
Calculation
Cars
Cars with low carbon dioxide emissions
Claiming reduced allowances
Computer software
Designated assisted areas within enterprise zones
Double relief prevention
Energy saving plant and machinery
Energy-saving plant and machinery
Enhanced capital allowances
Entitlement
Environmentally beneficial
Environmentally beneficial machinery and plant
Exclusions
Expenditure qualifying for
Exploration expenditure supplement (EES)
Gas refueling stations
General exclusions
Generally
Green technology
Hiring or leasing
Historic first year allowances
Hotel, expenditure on decorations etc.
Information and communications technology incurred by small enterprises
Leasing plant and machinery, sideways loss relief restriction
Master negative of film
Northern Ireland
Notes
Oil extraction activities
Partial depreciation subsidies
Partial depreciation subsidies, reduction of
Persons leaving cash basis
Qualifying expenditure
Restaurant fittings
Ring fence trades
Ring-fence trades
Sideways relief, restriction
Small and medium-sized enterprises
Small or medium-sized enterprises
Software rights
Temporary
Temporary rate
Temporary re-introduction
Tennis court cover
Time expenditure incurred
Value added tax
Zero-emission goods vehicles
First-year tax credits
Amount of
Artificially inflated claims
Calculation
Clawback
Companies
Discovery assessments
Entitlement
Excluded companies
Furnished holiday lettings
Generally
Giving effect to
Incurring a loss in a qualifying activity
Insurance companies
Interest on overpaid tax
Life assurance business
Losses incurred in carrying on a qualifying activity
Managing investments
Overseas property business
PAYE and NIC liabilities
Payment
Property business
Relevant first-year expenditure
Relevant first-year expenditure, meaning
Restriction on losses carried forward
Schedule A business
Setting against other liabilities
Surrenderable loss
Total amount of company's PAYE and NIC liability
Unrelieved losses
Fish tanks and ponds
Fixed, replacement of business assets
Fixed, roll-over relief
Fixtures
Acquisition of ownership on cessation
Acquisition of pre-existing interest in land
Administration
Assignment of equipment lease
Attached to land or buildings outside the United Kingdom
Cessation of ownership
Changes in ownership of
Constitute plant
Degree and purpose of annexation
Disposal values
Election to apportionments
Energy service providers
Equipment lease
Equipment lessors and lessees
Exclusions
Generally
Grant of lease of land
Incoming lessees
Incur capital expenditure
Interest in land
Land
Lease
Leases incidental use as chattels
Legislation
Long-life assets
Meaning
Overseas buyers
Owners of
Ownership problem
Provisions relating to
Purchasers
Qualifying expenditure, restrictions on
Relevant land
Termination of lease or licence
Fixtures and fittings
Belong/belonging
Decorative fixtures, plant
Floodlighting
Floors and flooring materials
Football grounds
Football pitch artificial turf
Foreign branch exemption regime
Foreign permanent establishment, exemption for profits or losses
Fridges and freezers
Furnished holiday lettings
Generally
Giving effect to allowances and charges
Qualifying activities
Furnished lettings
Furniture and furnishings
Gas pipeline
Gas refuelling stations
Gas systems
Cushion gas
Generally
Gates
Gazebo
Gazebos
Generally
Gifts
Charities to
Educational establishments
Generally
Relief in poor countries
Given automatically irrespective of company's wishes
Giving effect to allowances and charges
Employments and offices
Furnished holiday lettings businesses
Investment companies
Life assurance business
Mines, quarries and other concerns
Overseas property businesses
Professions and vocations
Property businesses
Special leasing
Trades
Transport undertakings
Golf course putting greens
Golf courses
Goods vehicles (zero-emission), first-year allowances
Grain silos
Grants
Green technologies, payable tax credits
Green technology
Greenhouses
Hand rails for disabled persons
Herd basis
Hire-purchase and similar contracts
Disposal value on cessation of notional ownership
Fixtures
Generally
HMRC toolkit
Hotel expenditure on decor/murals and lights
Human body
Installation of artificial all weather race track, premises test
Insulation
Integral features
Allowances for
Annual investment allowance
Central heating systems etc.
Deductions
Disallowed deductions
Disposal value, anti-avoidance rule
Electrical installations and equipment
Exclusions
Expenditure incurred (pre-April 2008)
Gas systems
Generally
Intra-group transfers
Lifts, escalators and walkways
Lighting
Meaning
Overlap with other capital allowance rules
Qualifying items
Replacement
Sales between connected persons
Special rate pool, exclusions from
Water supplies and water tanks
Writing-down allowances
Kennels
Land
Leased assets
Leased equipment fixed to land
Leased properties, transactions by way of investment or by way of trade
Leasing
Leasing plant and machinery
Letter boxes
Life assurance business
Generally
Lifts and lift shafts
Lifts/escalators and moving walkways
Lighting
List of assets that can/cannot be plant or machinery
Long funding leases
Generally
Long-life assets
£100,000 threshold
Aircraft
Anti-avoidance provisions
Anti-avoidance, later claims
Businesses affected
Computation
Disposal value
Effect of legislation
Equipment leasing, issues
Excluded assets
Excluded expenditure
Expenditure limit not exceeded
Fixtures
Fixtures etc.
Generally
Greenhouses
Lease documentation
Meaning
Monetary limit
Overseas leasing
Pools
Printing equipment
Qualifying expenditure
Railway assets
Second-hand assets
Ships
Special rate expenditure
Unrelieved expenditure
Writing-down allowances
Loose tools
Loss relief
Machinery
Meaning
Milking parlours
Mineral extraction
Mining and oil industry
Mirrors
Motor vehicles
Non-residents
Assets brought into use
Non-taxable activities
Assets brought into use
Northern Ireland
Notification of expenditure
Outside normal time-limit
Number plates
Oil and mining industry
Oil companies
'switch-off' of the subsidy rules
Abandonment expenditure
Decommissioning offshore oil infrastructure
Decommissioning relief agreements
Decommissioning relief deeds
Decommissioning security agreements
Generally
Oil production sharing contracts
Reference amount
Ring fence trade
Transfer of interests in oil fields
Oil companies, ethylene production
Overseas earnings
Overseas leasing
Painting and decorating
Painting on display in Castle Howard, plant or wasting asset
Part use for qualifying activities
Partial depreciation subsidies
Meaning
Reduction of allowances and charges on expenditure in single asset pool
Reduction of first-year allowances
Single asset pool
Partitions
Partly used/provided for qualifying activity
Effect of significant reduction in use
Reduction of allowances and charges on expenditure in single asset pool
Reduction of first-year allowances
Single asset pool
Partnership changes
Partnership using property of partners
Partnerships
Effect of partnership changes
Generally
Leasing business, restriction on use of losses
Qualifying activities
Using property of partner
Paths, disabled persons
Plant rooms
Plant, list of assets that can/cannot be
Plant, meaning
Assets used by directors or employees
First-year allowances
Functional test
Generally
Letter to the Football League
Planteria
Pooling
Available qualifying expenditure
Class pools
Determination of entitlement or liability
Different kinds of pools
Double allowances exclusion
Entitlement or liability
Final chargeable period
Generally
Initial allocation qualifying expenditure
Long-life assets
Overseas leasing
Qualifying expenditure
Ships
Short-life assets
Single-asset pools
Writing-down allowances
Poultry houses
Power sub-station
Pre-trading expenditure
Private use restriction
Privatisation of Royal Ordnance Factories
Production animals
Professional fees and preliminary costs
Property transactions
Construction projects
Generally
Public address systems
Public conveniences, licence to occupy land
Public houses, fitting out and refurbishment
Qualifying activities
Availability of allowances
Co-ownership authorised contractual scheme (CoACS)
Employments
Employments and offices
Expenditure incurred before
Furnished holiday lettings
Furnished holiday lettings businesses
Gift, use as a result of
Gifts of plant or machinery
Investment companies management
List of
Long funding leases
Making investments of a company with investment business
Old rules
Ordinary property businesses
Part use for
Pre-trading expenditure
Property business
Shares in plant and machinery
Special leasing
Use provided for other purposes
Using an existing asset
Qualifying expenditure
Alterations connected with installations of plant and machinery
Amounts specifically excluded
Amounts specifically included
Assets treated as buildings (List A)
Available
Available qualifying expenditure
Building alterations connected with installations
Buildings
Demolition costs
Depreciation subsidies, exclusion
Dwelling-houses, exclusions
Entertaining, exclusion
Excluded expenditure
Exclusions
Expenditure unaffected by sections 21 and 22 (List C)
First-year allowances
Generally
Herd basis, exclusion
Initial allocation
Integral features
Interest in land
Interests in land
Long funding leases, exclusion
Long-life assets
Personal security
Pooling
Production animals, exclusion
Safety
Safety measures
Security
Short-life assets
Site preparation for installing plant
Small and medium-sized enterprises
Sports grounds safety
Structures, assets and works (List B)
Student residences, exclusion
Thermal insulation
Unrelieved
Unrelieved qualifying expenditure
Qualifying plant
Quarantine kennels
Ramps for disabled persons
Removal costs
Renewable energy schemes tariff payments
Renewable heat incentives
Renewals, changes to capital allowances basis
Replacement of business assets
Reservoirs, dams etc.
Ring fence trade
Ring-fence trades
Roll-over relief
Safes and strongrooms
Sale and finance leasebacks
Sanitary ware
Screens
Seats
Security company, control room construction
Security systems
Selling a property
Elections in practice: the sellar's perpective
Principles
Sewerage systems
Shares in
Shelves
Ships
Shop fronts
Short-life asset election
Conditions for
Connected persons
Disabled persons, hire cars
Disposals for less than market value
Effect of making
Eight year cut-off
Generally
Leasing
Practical difficulties
Qualifying expenditure
Value added tax
Short-life assets
Computations
Connected persons, disposals to
Election for treatment as
Generally
Leasing, provision for
Meaning
Pool
Qualifying expenditure
Sale at under-value
Treatment as ruled out
Value added tax liability
Shutters
Sideways loss relief restrictions
Silage clamps
Small and medium-sized enterprises
Amount of
Expenditure incurred by
Information and communication technology
Meaning
Time when expenditure incurred
Small and medium-sized enterprises, meaning
Software rights
Solar panels
Solar shading
Space/water heading systems
Spare parts
Special leasing
Special rate expenditure
Annual investment allowance
Anti-avoidance rules
Calculation of allowances
Commencement
Disposal value of special rate assets
Exclusions
Generally
Integral features
Intra-group transfers, saving for
Long-life asset expenditure
Long-life assets
Meaning
Part only expenditure
Sale between connected persons
Special rate pool
Transitional rules
Wholly and exclusively incurred expenditure
Writing-down allowances
Sports grounds safety
Generally
Stairs
Storage equipment
Street furniture, licence to occupy land
Structures
Student accommodation
Successions
Generally
Successions election
Swimming pools
Taxi licence plates
Telecommunication systems
Telephones and fax machines
Television and videos
Temporary buildings
Thermal insulation
Thermal insulation expenditure
Toilets and washing facilities for disabled persons
Tonnage tax
Tools
Total disposal receipts
Trading transaction or investment transaction
Transfer of entitlement to benefit from
Accounting periods, old and new
Apportionment of disposal proceeds
Balance sheet value
Excess of allowances in pool
Generally
Postponed allowances
Qualifying change
Relevant excess of allowances
Relevant tax written-down value
Transactions on relevant day
Unallowable purpose
Transfer of entitlement to benefit from, anti-avoidance provisions
Application of provisions
Commencement
Limiting conditions
Qualifying change
Relevant excess of allowances
Unallowable purpose
Transfer of Northern Ireland water and sewerage services
Transfers under housing and regeneration transfer schemes, disposal values for
Generally
Not to be used by the transferee for a qualifying activity
Used by the transferee for a qualifying activity
Transport transfer schemes
Tunnels, bridges etc.
Unrelieved qualifying expenditure
Cash basis
Fixed allowances for business mileage for a vehicle
Generally
Using the ECA website
Value added tax
Connected persons
Contracts where person may become plant owner
First-year allowances
No disposal value
Short-life assets
Time additional liability incurred
Writing-down allowances
Value added tax liabilities and rebates
Ventilation systems
Wall panelling
Wallpaper designs and pattern books
Walls
Warehouse storage platforms
Wasting assets
Water companies reorganisation, writing-down allowances
Water supplies and water tanks
Water towers
Windmills
Windows
Writing down allowances
Acquisition of gas pipeline
Purchase of equipment situated abroad and subsequent leasing and subleasing
Railway company construction of railway line
Writing-down allowances
Amount of
Basis periods
Chargeable period
Disposal events and disposal values
Entitlement
Generally
Interaction with first-year allowances
Long-life assets
Pooling
Reduced rate
Reducing balance
Restriction on
Ring fence trade
Small pools
Special rate expenditure
Successions
Total disposal receipts
Transitional rules
Value added tax
Water companies reorganisation
Zero-emission goods vehicles
Zoo cages
