Corporation tax deduction re car park work

Resurfacing of car park a repair or capital and car park lighting integral feature?

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Ltd client has a serviced office space that it rents out.

Has done work on car park in the year.

Resurfacing - was already tarmac before but had become worn so has put back to original condition. Is this a repair and allowable for corporation tax or capital and not allowable? Appears to be alot of case law re driveways etc where resurfacing has successfully been treated as a repair.

Lighting for car park - if was lighting re building then integral feature and capital allowances ok. Is the carpark an asset in it's own right so do Integral features not apply and no capital allowances claimable?

Thanks in advance

Replies (3)

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Psycho
By Wilson Philips
24th Aug 2020 16:50

From the information provided, I would say that the repair work is almost certainly revenue. Have a look at Steadfast Manufacturing

I would agree that the lighting might not be an integral feature (but it could be, depending on what it is fixed to). That doesn't mean that it doesn't qualify for capital allowances.

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Replying to Wilson Philips:
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By Oxford
24th Aug 2020 19:33

Thanks for your response and reference to Steadfast Manufacturing.

Re the car park lighting -is it plant (I can see that towers to support floodlights are listed in list C s23 CAA2001)?

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Replying to Oxford:
Psycho
By Wilson Philips
24th Aug 2020 20:29

If the lights are on towers (which are likely to be structures, but otherwise eligible under List C) then the lighting itself will be an integral feature. If the lights are fixed to a building the lighting will be an integral feature.

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