Capital Allowances Act 2001 (c. 2)

Part 2 Plant and machinery allowances

Chapter 3 Qualifying expenditure

Exclusion of certain types of expenditure

35 Expenditure on plant or machinery for use in dwelling-house not qualifying expenditure in certain cases

(1) This section applies if a person is carrying on a qualifying activity consisting of—

(a) an ordinary Schedule A business,

(b) an overseas property business, or

(c) special leasing of plant or machinery.

(2) The person’s expenditure is not qualifying expenditure if it is incurred in providing plant or machinery for use in a dwelling-house.

(3) If plant or machinery is provided partly for use in a dwelling-house and partly for other purposes, such apportionment of the expenditure incurred in providing that plant or machinery is to be made for the purposes of subsection (2) as is just and reasonable.