Share this content

Is a burger van eligible for capital allowances?

Sole trader operates a burger van in a business park, is this eligible for capital allowances.

I am new to Self Assessment and would appreciate some help with this. My client is a start up sole trader with a burger van who started trading in November 2016. I had assumed that it would be eligible for capital allowances but after doing further reading on the matter, I'm not so sure it passes the function test for plant and machinery.  Any advice and words of wisdom would be greatly appreciated.


Please login or register to join the discussion.

20th Nov 2017 22:53

Vehicles are also allowable for capital allowances.

Thanks (1)
21st Nov 2017 09:33

There's no doubt about this. Eligible for AIA.

A burger van is even more clearly a machine than a piano.

Thanks (2)
21st Nov 2017 16:44

It depends on the facts. Is it a van that they sell burgers out of the back/side of, or is it a trailer that needs to be towed to be moved. If it is self powered it is a vehicle and will qualify. A trailer type may qualify rather like a caravan or portacabin depending on whether it is moved or not in the course of the trade.

Thanks (1)
to Dr Gonzo
21st Nov 2017 16:59

If it isn't of the motorised vehicular variety, then the OP's function v setting concern is also relevant, although the concern is probably unjustified, unless people can sit down and eat inside it.

Thanks (1)
21st Nov 2017 19:37

Thanks to you all for the insight and advice.

Thanks (0)
Share this content