Plant & Machinery - Main Pool

You can claim capital allowances on expenditure on plant and machinery assets, which includes vans, cars, machines, tools and computers, furniture, and many other items you might use in the course of your business.

As a property owner or investor, plant and machinery that forms part of the property is eligible for capital allowances.

The writing down allowances available on plant and machinery falls into two main categories – the Main Pool and the Integral Features - Special Rate Pool. The percentage writing down allowance available on plant and machinery varies depending upon which pool the item falls within.

Main Pool plant and machinery includes items of plant such as:
  • Emergency lighting
  • Trade signage
  • Various floor coverings
  • Fire detection and alarm systems
  • Fixed furniture
  • Ambient features
  • Sanitary ware
  • Processing / Manufacturing plant

Jex Capital Allowances are able to not only identify the appropriate asset pool within which to class the plant and machinery but also utilize our construction knowledge and surveying skills to identify whether any ‘incidental works’ in associate with the installation of the item also comply for relief.

Jex Capital Allowances provide a HMRC compliant analysis and report on plant and machinery allowance claims, clearly identifying their relevance to the clients business or trade, for submission with self-assessment tax returns.

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