Plant & Machinery allowance

[LuckyThirteen]

I have been on .Gov.... Alas, still clueless.

I'm looking to install toilet facilities in a building we operate from. We own the building outright. The toilets are for customer and employee use.

I'm wondering if these come under Plant and Machinery as so the full cost can be offset against the corp tax?

Any person better informed than I?

[Dg504]

Does this not settle it?

https://www.gov.uk/capital-allowances/what-you-can...

[oddball1313]

We put a brand new kitchen in our factory last year using the allowance

[Eric Mc]

oddball1313 said:

We put a brand new kitchen in our factory last year using the allowance

You need to be specific. What actual Capital Allowance did you claim?

Generally, installation of core essentials into buildings, such as plumbing and electrical work, are not normally eligible for Capital Allowances.

That does not mean they are not entirely ineligible for tax relief, you just have to make sure you claim for the tax relief in the right way.