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Capital allowances on an overhead crane

Capital allowances are available on an overhead gantry crane, but to what pool?

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I understand that capital allowances are available on an overhead gantry crane, but to what pool should the expenditure be allocated?

I cannot find any evidence to suggest that it would have to be allocated to the Special Rate Pool unless it is deemed to fall under the integral features umbrella of a lift, an escalator or a moving walkway. I think there is an argument to state that it is an item of trade specific plant & equipment and is not seen to be in the same catagory of a lift or escalator, so should be allocated to the Main Pool.

Can anybody shed some light on the matter?

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By bernard michael
17th Dec 2020 17:25

Are you sure it's not a fixed overhead (sorry!!)

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Replying to The Dullard:
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By frankfx
18th Dec 2020 07:07

The Dullard wrote:

https://www.bailii.org/uk/cases/UKFTT/TC/2018/TC06618.html

And all I do is feed 50 p into the electricity meter.
Cost at least that to illuminate the text of the appeal notes.

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By Piltdown Man
18th Dec 2020 10:16

I vote main pool as machinery. If it is not a machine then it ought to be a hoist - also main pool. Definitely not a lift, escalator or moving walkway.

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