General depreciation rates - Inland Revenue Department · 2020-05-26 · 2 GENERAL DEPRECIATION...

IR265 April 2020

General depreciation rates

The information in this guide is based on current tax laws at the time of printing.

2 GENERAL DEPRECIATION RATES

IntroductionGeneral depreciation ratesThis guide sets out the general depreciation rates for both diminishing value (DV) and straight line (SL) that apply to assets acquired in the 2006 and future tax years.

Inland Revenue sets the depreciation rates in the form of general and provisional determinations for all depreciable assets, other than fixed-life intangible depreciable assets or excluded depreciable assets, based on an asset's estimated useful life.

New determinations and provisional determinations are published on www.ird.govt.nz and in our Tax Information Bulletin (TIB).

For more detailed information on fixed-life intangible assets see the Depreciation - a guide for business - IR260. Excluded depreciable assets must be depreciated using the historic rates - see our guide Historic depreciation rates - IR267, available on our website ird.govt.nz under "Forms and guides".

Our online depreciation rate finder allows you to quickly search for assets across all industry and asset categories.

The depreciation rates are set out in industry and asset categories. Assets which are unique to one or two specific industries are listed under the industry category. Assets which are typically used in a variety of different industries (for example, tanks, boilers and heating) are listed under the asset category.

Assets are listed alphabetically within each industry and asset category. The following details are shown for each asset:

• Column 1 - the estimated useful life

• Column 2 - the DV rate

• Column 3 - the SL rate

Depreciation loadingBefore 21 May 2010, a 20% loading could be applied to the DV or SL depreciation rate in certain cases. The loading accelerated the depreciation of eligible assets. It generally applied to new assets never used or held for use in New Zealand and imported second-hand assets. The asset must have been purchased after the beginning of the 1995-96 income year.

For buildings, imported used cars, second-hand assets acquired in New Zealand and depreciable intangible property, the 20% loading didn't apply.

Any asset purchased on or after 21 May 2010 isn't entitled to the 20% depreciation loading. However, if you entered into a contract to purchase an asset on or before 20 May 2010, you can still depreciate this asset with the loading.

Any asset being depreciated at a rate with loading before 21 May 2010 can continue to be depreciated at that rate for that asset's lifetime. However, if there is a capital improvement to an asset with the 20% loading, this improvement will need to be depreciated separately from the original asset, and will be depreciated without the loading allowance.

The general depreciation rates, including the 20% loading, are listed in the table on the following page.

Special rules that apply to buildingsBuildings acquired on or after 19 May 2005 must apply the rates from the 2005-06 year except:

• buildings acquired as relationship property or under a wholly owned group company transfer that the previous owner depreciated using the old building depreciation rates - in which case those rates continue to apply, and

• buildings that were purchased, or to be built, and the relevant contract was signed prior to 19 May 2005, the old building depreciation rates also continue to apply.

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2006 and future years asset rates

Assets other than buildings acquired on or after 1 April 2005

Buildings acquired on or after 19 May 2005**

DV rate (%) DV rate +20% loading (%)*

SL rate (%) SL rate +20% loading (%)*

DV rate (%) SL rate (%)

2 2.4 1.5 1.8 1.3 1

4 4.8 3 3.6 3 2

6 7.2 4 4.8 4.5 3

8 9.6 6 7.2 6.5 4

10 12 7 8.4 8.5 5

13 15.6 8.5 10.2 11 6.5

16 19.2 10.5 12.6 13.5 8

20 24 13.5 16.2 0 0

25 30 17.5 21 0 0

30 36 21 25.2 0 0

40 48 30 36 0 0

50 60 40 48 0 0

67 80.4 67 80.4 0 0

100 100 100 100 0 0

100 100 100 100 0 0

* The 20% depreciation loading doesn't apply to assets acquired after 20 May 2010.** For buildings, depreciation will reduce to 0% from the 2011-12 income year where they have an estimated useful life of 50 years or more.

From the 2011-12 income year, depreciation on buildings has reduced to 0% where buildings have an estimated useful life of 50 years or more. This applied to both commercial and residential properties, including leasehold property, and regardless of when the building was acquired. However note depreciation on non-residential buildings was reintroduced from the 2021 income year. Even though many buildings can no longer be depreciated, depreciation recovery will still apply for those buildings when they are sold for greater than their adjusted book value.

Estimated useful lifeThe estimated useful life of an asset is the period over which an asset might reasonably be expected to be useful in earning income in New Zealand. The fact that an asset may have been previously used for a purpose other than deriving income (for example, private use) or carrying on a business overseas won't reduce its estimated useful life.

Maximum depreciation claimsWhether you're using the straight line (SL) or diminishing value (DV) method you can't claim depreciation in excess of the cost price/value of the depreciable asset. To make sure you don't claim more depreciation than you're entitled to, you need to keep a track of the adjusted tax value of the asset. You'll need to keep a fixed assets register with the following information:

• a description of the asset

• original purchase price or valuation

• date the asset was acquired and the date in service

• estimated useful life of asset

• depreciation method to be used for the asset

• percentage of private use if any

• the adjusted tax value for each year. You use this information to complete a depreciation schedule.


Example1 April 2011 Simone purchases a dishwasher for $1,200, used 100% for business. Using the straight line depreciation method the rate is 21%.

Original cost

Depreciation rate

Depreciation claimed

Adjusted tax value

Year 1 $1,200 21% $252.00 $948.00

Year 2 $1,200 21% $252.00 $696.00

Year 3 $1,200 21% $252.00 $444.00

Year 4 $1,200 21% $252.00 $192.00

Year 5 $1,200 21% $192.00 $0.00

Simone can claim $252.00 for the first four years. However, in the fifth year the final claim is $192.00. This is because the dishwasher's adjusted tax value is less than the original calculated depreciation of $252.00. The amount of depreciation claimed can't exceed the adjusted tax value so no further depreciation can be claimed on the dishwasher after year five.

Buildings and building fit-out asset categoriesThe term "building" can have various meanings depending on the context in which the term is used.

A building in ordinary circumstances is defined as:

• a structure of considerable size

• permanent in the sense that it's intended to last a considerable time

• enclosed by walls and a roof

• able to function independently of any other structure. However, a building is not necessarily a physically separate structure.

Interpretation statement 10/02 "Meaning of 'building' in the depreciation provisions" provides a full explanation and can be found in the Tax Information Bulletin Vol 22, No 5 (June 2010).

The chattels and fit-out of a building, where it doesn't form part of the building, can still be depreciated. Interpretation statement 10/01 "Residential rental properties - Depreciation of items of depreciable property" sets out a three-step test that Inland Revenue will apply to determine whether an item can be separated out or whether it's seen as being part of the building. You can find this in the Tax Information Bulletin Vol 22, No 4 (May 2010).

How to find the right rateFollow this step-by-step process to find the right depreciation rate.

1. See the "Industry" category list in the contents pages. If there is an appropriate industry category for your industry and your asset is listed there, use that depreciation rate (either DV or SL), otherwise go to step 2.

2. See the "Asset" category list in the contents pages. If there is an appropriate asset category and your asset is listed, use that depreciation rate (either DV or SL), otherwise go to step 3.

3. If the asset is listed under an industry category (step 1) which isn't your main industry, and you use the asset in a similar way to the industry shown, use that depreciation rate (either DV or SL), otherwise go to step 4.

4. If none of the first three steps apply, use the default class from the appropriate asset category if the description of the default class is applicable to your asset.

5. If none of the first four steps apply, use the default class rate from the appropriate industry category if the description of the default class is applicable to your asset.

6. Where there is no appropriate listing for your asset under an industry or asset category, you can apply for a provisional depreciation rate.

You can search for a specific asset across all industry and asset categories using our depreciation rate finder at ird.govt.nz

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2006 and future years asset rates(Use for assets other than buildings acquired on or after 1 April 2005, and buildings acquired on or after 19 May 2005)

Part 1 -Industry categories PageAgriculture, horticulture and aquaculture 6Audio and video recording studios and

professional photography 7Bakeries 8Battery manufacturing 8Brewing, winemaking and distilleries 8Cable making 9Cement manufacturing 10Chemical plant (including soap, detergent, paint, glue,

starch, colour, personal products and fertiliser) 10Cigarette manufacturing 11Cleaning, refuse and recycling 12Concrete and plaster 12Contractors, builders and quarrying 13Dairy plant 14Electrical and electronic engineering

(for test equipment see also Asset category: "Scientific and laboratory equipment") 15

Engineering (including automotive) 15Fishing (see also "Meat and fish processing") 17Food processing 18Footwear manufacturing 19Glass 20Hotels, motels, restaurants, cafes, taverns

and takeaway bars 20Laundry 22Leisure 22Manufacturers (not elsewhere specified) 25Meat and fish processing 25Medical and medical laboratory 26Metal industries (primary) and foundries 28Milling (including grain handling and seed cleaning) 29Mining (see also "Contractors, builders

and quarrying") 29Oil and gas industry 30Packaging (excluding plastic packaging) 31Pharmaceuticals 31Plastics 31Pottery, tile and brick making 32Power generation and electrical reticulation systems 33

Printing and photographic (see also "Audio and video recording studios and professional photography") 34

Pulp and paper manufacturing 35Residential rental property chattels 36Rubber and tyre manufacturing 36Shops 37Tanning and fellmongering 38Telecommunications (see also "Telephone systems"

under Asset category: "Office equipment and furniture") 39

Textile, garment and carpet manufacturing 40Timber and joinery industries 41Undersea maintenance (where equipment used under

salt water or on a maintenance barge on salt water) 42

Part 2 -Asset categories 43Building fit-out (when in books separately from

building cost) 43Boilers and heaters (where not industry specified) 44Books, music and manuscripts 44Buildings and structures 45Clothing 46Compressed air plant (where not industry specified) 47Computers 47Factory and other sundries 47Hire equipment 48Hire equipment (short-term hire of one month

or less only) 48Lifting (LIFT) 50Office equipment and furniture 50Pet grooming and cleaning equipment 51Pumping sets (where not industry specified) 51Refrigeration 52Reticulation systems, including power generation

(excluding electrical, communications and gas reticulation) 52

Scientific and laboratory equipment (excluding equipment used in a medical laboratory) 52

Software 53Tanks, vats and reservoirs (where not industry

specified) 53Transportation 54Water and effluent treatment (where not industry

specified) 56Weighing machines (where not industry specified) 57

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Est useful life (years)

DV depn rate (%)

SL depn rate (%)Industry categories

Agriculture, horticulture and aquaculture (AGRI)Agricultural and horticultural machinery (default class) 15.5 13 8.5Aeroplanes (top dressing and spraying) and specialised attachments 10 20 13.5Automated dairy drafting systems (2009/2010 and subsequent years) 6.66 30 21Automated milking system - applies from 2011/12 and subsequent

income years (PROV 23) 10 20 13.5Beekeeping equipment 12.5 16 10.5Bush cutters 5 40 30Chainsaws 3 67 67Cherry pickers 12.5 16 10.5Cleaning machinery 15.5 13 8.5Compressor (refrigerant) 12.5 16 10.5Crates (cattle) 10 20 13.5Crates (pigs) 10 20 13.5Crates (sheep) 10 20 13.5Cultivators (rotary) 5 40 30Dairy shed and yard (including pipe work bails, railings and gates) 33.3 6 4Egg crates 3 67 67Equestrian arena consisting of permanent construction materials excluding the

base course - applies from 2010/11 and subsequent years (PROV 20) 12.5 16 10.5Feeders (forage) 12.5 16 10.5Frost Fan (mobile) 15.5 13 8.5Grading machinery (computerised) 8 25 17.5Grading machinery (non-computerised) 15.5 13 8.5Harness 5 40 30Harvesters 15.5 13 8.5Hay balers 12.5 16 10.5Hi-trim shelter trimmer (including sub-frame) 10 20 13.5Hop kilns 15.5 13 8.5Irrigation piping (above ground) 15.5 13 8.5Irrigation pumps (above ground) 15.5 13 8.5Irrigators (travelling) 10 20 13.5Isolating transformers 8 25 17.5Kennels (dogs) 5 40 30Lawnmowers (domestic type used by lawn mowing contractors) 2 100 100Lawnmowers (non-domestic type used by lawn mowing contractors) 5 40 30Meal feeders, automated - applies from 2011/12 and subsequent income years 20 10 7Milk storage vat/silo 15.5 13 8.5Milking plant 12.5 16 10.5Mowers (gang and PTO type) 12.5 16 10.5Mulchers (commercial) 4 50 40Mushroom growing tunnels (when in books separately from building cost)

- applies from 2011/12 and subsequent income years 33.3 6 4Mushroom spawning tunnels (when in books separately from building cost)

- applies from 2011/12 and subsequent income years 33.3 6 4Packing machinery (computerised) 8 25 17.5Packing machinery (non-computerised) 15.5 13 8.5Pig feeding plant 8 25 17.5Pig watering systems 20 10 7Plant supports (hanging retractable wire) (applies from 2007/08 and subsequent

income years) 5 40 30Plant trolley 5 40 30Post hole borers (except PTO type) 5 40 30Post hole borers (PTO type) 12.5 16 10.5Poultry equipment 12.5 16 10.5Rifles (greater than 10,000 rounds per year) 2 100 100Rifles (less than 10,000 rounds per year) 6.66 30 21Rollers 12.5 16 10.5Rotary dairy shed milking platforms (turntables) 25 8 6Saddlery 5 40 30

Part 1 2006 and future years asset rates(Use for assets other than buildings acquired on or after 1 April 2005, and buildings acquired on or after 19 May 2005)

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DV depn rate (%)

SL depn rate (%)

Agriculture, horticulture and aquaculture (AGRI) - continuedShearing equipment 8 25 17.5Shellfish nets 4 50 40Shellfish ropes 4 50 40Shellfish stakes 4 50 40Shotguns (greater than 50,000 rounds per year) 2 100 100Shotguns (less than 50,000 rounds per year) 6.66 30 21Sorting machinery (computerised) 8 25 17.5Sorting machinery (non-computerised) 15.5 13 8.5Sprayers (backpack) 5 40 30Sprayers (mobile crop) 12.5 16 10.5Sprayers (mobile weed) 12.5 16 10.5Spreaders 12.5 16 10.5Teat sprayers (automatic) 6.66 30 21Tools (hand) 3 67 67Tools (power) 3 67 67Tractor drawn implements 15.5 13 8.5Tractors (wheeled) 15.5 13 8.5Trough covers (plastic) (PROV 15) 5 40 30Wash down unit 10 20 13.5Wash down unit (portable) 3 67 67Water heaters 12.5 16 10.5Wintering pads (rubber) 6.66 30 21Wool/shearing shed - applies from the 2015 and subsequent income years 50 0 0Woven reflective mulch 3 67 67

Audio and video recording studios and professionalphotography (AUDI)Amplifiers 5 40 30Audio and video recording and photographic equipment (default class) 5 40 30Autocue machines 5 40 30Cassettes 2 100 100Compact disc players 5 40 30Compact discs 2 100 100Copyright in sound recordings 1 100 100Digital versatile disc players (DVD players) 5 40 30Digital versatile discs (DVDs) 2 100 100Drones and integrated accessories including remote controllers and software,

used for photography, surveillance and video/movie production - applies for the 2013/14 and subsequent years 4 50 40

Editing equipment 5 40 30Equalisers 5 40 30Lighting and accessories 5 40 30Masters 2 100 100Media 2 100 100Microphones 5 40 30Mixers 5 40 30Monitors 5 40 30Photography equipment (professional) 5 40 30Receivers 5 40 30Recording equipment (audio) 5 40 30Recording equipment (visual) 5 40 30Speakers 5 40 30Studio cameras (television) 7 30 21Tapes 2 100 100Tuners 5 40 30Video cameras 5 40 30Video cassette records and/or players (VCRs) 5 40 30Video games discs 2 100 100Video game players 3 67 67Video tapes 2 100 100

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DV depn rate (%)

SL depn rate (%)

Bakeries (BAKE)Appliances (miscellaneous kitchen type) 6.66 30 21Bag closers 12.5 16 10.5Bakery machinery and equipment (default class) 15.5 13 8.5Benches 20 10 7Bread bagging machines 12.5 16 10.5Bread coolers 15.5 13 8.5Bun divider/moulders 15.5 13 8.5Cabinets (display) 12.5 16 10.5Cabinets (refrigerated) 12.5 16 10.5Conveyors 15.5 13 8.5Coolrooms 20 10 7Croissant machines 12.5 16 10.5Depositors 15.5 13 8.5Dividers 15.5 13 8.5Dough moulders 15.5 13 8.5Fume hoods 20 10 7Furniture (fitted) 20 10 7Kneaders 15.5 13 8.5Mixers 15.5 13 8.5Moulders (French stick) 12.5 16 10.5Ovens (built-in) 20 10 7Ovens (freestanding) 15.5 13 8.5Pastry brakes 15.5 13 8.5Provers 15.5 13 8.5Sifting machines 12.5 16 10.5Sinks 20 10 7Slicing machines 15.5 13 8.5Tins 5 40 30Trays 5 40 30Utensils (including pots and pans) 3 67 67

Battery manufacturing (BATT)Acid filling machines 10 20 13.5Acid production plant 15.5 13 8.5Automated assembly lines 10 20 13.5Battery breaker 15.5 13 8.5Battery manufacturing machinery (default class) 15.5 13 8.5Charging plant 10 20 13.5Drying and curing plant 15.5 13 8.5Grid casting machines 15.5 13 8.5Grid casting moulds 5 40 30Ingot casting machines 15.5 13 8.5Oxide manufacturing plant 15.5 13 8.5Pasting machines 15.5 13 8.5Plastic moulding machinery 15.5 13 8.5Smelter furnaces 20 10 7Smelter refining pots 15.5 13 8.5

Brewing, winemaking and distilleries (BREW)Barrels (wooden) 5 40 30Bins (bulk grain) 25 8 6Bins (other than stainless steel for fermentation, malting, grist and storage) 20 10 7Bins (stainless steel for fermentation, malting, grist and storage) 25 8 6Bird netting 5 40 30Bottle machines/lines 15.5 13 8.5Brewing; winemaking or distilling plant and machinery (default class) 20 10 7Canning machines/lines 15.5 13 8.5Capping machines 15.5 13 8.5Carbonators 15.5 13 8.5Carton erecting machines 15.5 13 8.5Checkers (level) 8 25 17.5CO2 reclaim plant 20 10 7Coding machines 5 40 30Conveyors 15.5 13 8.5

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DV depn rate (%)

SL depn rate (%)

Brewing, winemaking and distilleries (BREW) - continuedConveyors (roller) 12.5 16 10.5Cookers (yeast) 25 8 6Coolers 20 10 7Cooperage plant 20 10 7Corking machines 15.5 13 8.5Crates (wood or plastic) 2 100 100Crushers (fruit) 20 10 7Depalletisers 20 10 7Effluent plant (excluding stainless steel tanks and screens) 12.5 16 10.5Effluent plant (stainless steel construction) 15.5 13 8.5Elevators 20 10 7Filling machines (not elsewhere specified) 15.5 13 8.5Filters (other than filter presses, ultra filters and pressure filters) 15.5 13 8.5Filters (pressure) 20 10 7Gluers (hot melt) 10 20 13.5Heat exchangers 15.5 13 8.5Hop frames 10 20 13.5Hop kilns 15.5 13 8.5Inspection equipment 8 25 17.5Keg filling machines/lines 15.5 13 8.5Kegs 10 20 13.5Labelling machines 15.5 13 8.5Metal detectors 10 20 13.5Meters (flow) 8 25 17.5Mills (malt) 20 10 7Mixers 20 10 7Packaging machines (not elsewhere specified) 15.5 13 8.5Palletisers 20 10 7Pasteurisers 15.5 13 8.5Presses (filter) 20 10 7Presses (fruit) 20 10 7Racks (bottle storage) 20 10 7Screens (gyratory) 12.5 16 10.5Screens (vibratory) 12.5 16 10.5Sealing machines (not elsewhere specified) 15.5 13 8.5Silos (bulk grain) 25 8 6Silos (other than stainless steel for fermentation, malting, grist and storage) 20 10 7Silos (stainless steel for fermentation, malting, grist and storage) 25 8 6Sterilising machines 15.5 13 8.5Stills (continuous) 20 10 7Stills (pot) 25 8 6Tanker filling plant 15.5 13 8.5Tanks (other than stainless steel for fermentation, malting, grist and storage) 20 10 7Tanks (stainless steel for fermentation, malting, grist and storage) 25 8 6Tuns (lauter) 25 8 6Tuns (mash) 25 8 6Ultrafiltration plant 6.6 30 21Vats (other than stainless steel for fermentation, malting, grist and storage) 20 10 7Vats (stainless steel for fermentation, malting, grist and storage) 25 8 6Washing machines 15.5 13 8.5Water softening plant 15.5 13 8.5Weighers (batch) 12.5 16 10.5Weighers (check) 8 25 17.5Whirlpools 25 8 6Wort boiler or kettle 25 8 6

Cable making (CABL)Armouring machines 25 8 6Braiders 15.5 13 8.5Bunchers 25 8 6Cable drums 10 20 13.5Cable making equipment (default class) 20 10 7CCV lines 15.5 13 8.5Compounding plant (plastic) 15.5 13 8.5

Part 1



DV depn rate (%)

SL depn rate (%)

Cable making (CABL) - continuedControl equipment 8 25 17.5Die polishing machinery 3 67 67Dies 3 67 67Drawing machines (multi-wire) 15.5 13 8.5Drawing machines (other) 25 8 6Electrical test equipment (electronic) 8 25 17.5Electrical test equipment (HV) 10 20 13.5Electrical test equipment (LV) 15.5 13 8.5Extruders (lead) 20 10 7Extruders (plastic) 15.5 13 8.5Extrusion lines (multiple) 15.5 13 8.5Fibre optic colouring lines 5 40 30Fibre optic stranders 10 20 13.5Impregnation plant 25 8 6Laying up machines 25 8 6Pallets (steel) 15.5 13 8.5Paper lappers 25 8 6Paper slitters 25 8 6Printers (gravure) 15.5 13 8.5Printers (jet) 5 40 30Rewind/repair lines 25 8 6Screening lines 15.5 13 8.5Stranding machines (planetary) 25 8 6Stranding machines (twist) 15.5 13 8.5Twining machines 15.5 13 8.5

Cement manufacturing (CEMN)Blowers 10 20 13.5Blowlines 20 10 7Cement manufacturing plant and equipment (default class) 25 8 6Conveyors 20 10 7Kilns (lime) 25 8 6Kilns (rotary) and associated equipment 25 8 6Kilns (vertical) and associated equipment 25 8 6Mills (ball) 25 8 6Mills (roller) 25 8 6Mixing plant 20 10 7Packing plant 20 10 7Silos (concrete) 50 4 3Tanks (concrete) 50 4 3

Chemical plant (including soap, detergent, paint, glue, starch, colour, personal products and fertiliser) (CHEM)

Blowers 12.5 16 10.5Blowing towers 25 8 6Canister manufacturing machines 12.5 16 10.5Capping machines 15.5 13 8.5Carton closing machines 15.5 13 8.5Charges (ball mill) 3 67 67Chemical plant and machinery (default class) 15.5 13 8.5Control equipment (process) 8 25 17.5Conveyors 15.5 13 8.5Conveyors (dosing) 12.5 16 10.5Conveyors (weighing) 8 25 17.5Depalletisers 20 10 7Dryers (fluid bed) 20 10 7Dryers (roller) 25 8 6Drying tunnels 20 10 7Dust controllers 12.5 16 10.5Feeders (vibratory) 10 20 13.5Fertiliser manufacturing plant 12.5 16 10.5Fillers (liquid) 12.5 16 10.5Fillers (sachet) 12.5 16 10.5Filling machines 15.5 13 8.5

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DV depn rate (%)

SL depn rate (%)

Chemical plant (including soap, detergent, paint, glue, starch, colour, personal products and fertiliser) (CHEM) - continued

Gluing machines 12.5 16 10.5Glycerine manufacturing plant 25 8 6Glycerine refining plant 25 8 6Heat exchangers 20 10 7Loading machines (aerosol) 10 20 13.5Meters (solvent) 10 20 13.5Mills (ball) 20 10 7Mills (edge runner) 25 8 6Mills (refining) 25 8 6Mills (roll) 20 10 7Mixers 15.5 13 8.5Mixers (pressure) 25 8 6Mixers (vacuum) 25 8 6Palletisers 20 10 7Pilot plant 5 40 30Plodders 15.5 13 8.5Presses (filter) 25 8 6Sealing machines 15.5 13 8.5Separators (fines) 20 10 7Shakers (paint) 10 20 13.5Sifters 12.5 16 10.5Stampers (soap) 15.5 13 8.5Tube manufacturing machines 12.5 16 10.5Vessels (deaeration) 25 8 6Vessels (decantation) 25 8 6Vessels (pressure) 25 8 6Vessels (reactor) 25 8 6Wrappers 12.5 16 10.5

Cigarette manufacturing (CIGR)Barns (drying), acquired on or before 30 July 2009 20 10 7Barns (drying), acquired after 30 July 2009 20 8.5 5Batteries (heater) 15.5 13 8.5Blending and mixing lines (tobacco) 15.5 13 8.5Cartoning machines 15.5 13 8.5Cigarette making machines 15.5 13 8.5Cigarette manufacturing plant and equipment (default class) 15.5 13 8.5Classifying units 15.5 13 8.5Conveyors 15.5 13 8.5Cooling drums (tobacco) 15.5 13 8.5Cutters (rotary) 15.5 13 8.5Cutters (silo) 15.5 13 8.5Cutters (vibratory stack) 15.5 13 8.5Cutting machines (rotary, tobacco) 15.5 13 8.5Cylinders (rotary conditioning) 15.5 13 8.5Drums (mixing) 15.5 13 8.5Drums (steaming) 15.5 13 8.5Dryers (in-line steam heated) 15.5 13 8.5Drying cylinders (rotary) 15.5 13 8.5Feeders (hopper) 15.5 13 8.5Filter forming machines 15.5 13 8.5Filter making machines 15.5 13 8.5Fumigation chambers 15.5 13 8.5Packing machines (cigarette) 15.5 13 8.5Ripper/separators (centrifugal) 15.5 13 8.5Rolling drums (tobacco) 15.5 13 8.5Rolling machines (steam) 15.5 13 8.5Spraying units 15.5 13 8.5Steaming vacuum chamber (leaf) 15.5 13 8.5Threshing machines 15.5 13 8.5Weight control unit (cigarettes) 8 25 17.5Wrapping machines (cellophane) 15.5 13 8.5Wrapping machines (over carton) 15.5 13 8.5

Part 1



DV depn rate (%)

SL depn rate (%)

Cleaning, refuse and recycling (CLEN)Abrasive blasting booths (including media recovery/recycling, dust extraction and

ventilation systems) - applies for the 2016/17 and subsequent income years 12.5 16 10.5Baling plant (wastepaper) 15.5 13 8.5Bins (for glass) 3 67 67Bins (metal, rubbish) 8 25 17.5Bins (recycling plastic) 3 67 67Bins (rubbish) 3 67 67Biomass digestion systems 12.5 16 10.5Carpet cleaning machines 8 25 17.5Cleaners' cradles 15.5 13 8.5Cleaning refuse and recycling equipment (default class) 8 25 17.5Compactors (rubbish) 10 20 13.5Drain cleaning rods 8 25 17.5Incineration plant (rubbish) 15.5 13 8.5Metal (scrap) recovery plant 20 10 7Mulchers (commercial) 4 50 40Polishers (floor) 8 25 17.5Portable toilets 5 40 30Sandblasters 8 25 17.5Sander (floor) 8 25 17.5Scrubbers (floor) 8 25 17.5Shredding plant (wastepaper) 15.5 13 8.5Skips (metal, rubbish) 8 25 17.5Steam cleaners 8 25 17.5Sweepers (floor) 8 25 17.5Sweepers (motorised, pedestrian controlled for footpaths) 8 25 17.5Sweepers (trucks for street) 12.5 16 10.5Transfer station plant (refuse) 15.5 13 8.5Trucks (rubbish) 12.5 16 10.5Vacuum cleaners (commercial type) 5 40 30Vacuum cleaners (domestic type) 3 67 67Vacuum cleaners (motorised, pedestrian controlled for footpaths) 8 25 17.5Waterblasters 8 25 17.5

Concrete and plaster (CONC)Augers and screw conveyors 10 20 13.5Batching plant 12.5 16 10.5Block making machines 15.5 13 8.5Block splitters 15.5 13 8.5Blowers 10 20 13.5Compactors 3 67 67Concrete and plaster machinery (default class) 15.5 13 8.5Conveyors 12.5 16 10.5Cubers 15.5 13 8.5Cutters (concrete) 3 67 67Diamond drill bits and saw blades 2 100 100Dies 5 40 30Drills 3 67 67Faucet grinders 12.5 16 10.5Hoppers 12.5 16 10.5Mixers (concrete batching) 12.5 16 10.5Moulds 5 40 30Pallet cleaner and oiler 15.5 13 8.5Pipe making machines (concrete) 12.5 16 10.5Prestressing equipment 10 20 13.5Pumps (concrete) 8 25 17.5Saws 3 67 67Silos 15.5 13 8.5Trowelling machines 5 40 30Trucks (concrete mixing) 12.5 16 10.5Vibrators 3 67 67

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DV depn rate (%)

SL depn rate (%)

Contractors, builders and quarrying (CONT)Backactors 15.5 13 8.5Bitumen laying equipment 12.5 16 10.5Borers 15.5 13 8.5Breakers 5 40 30Brush cutters 5 40 30Builder's planks (wooden) - applies from 2006/07 and subsequent income years 3 67 67Buildings (portable) grandparented structure, acquired between 1 April 2005

and 30 July 2009 12.5 16 10.5Buildings (portable) grandparented structure, acquired on or after 31 July 2009 12.5 13.5 8Bulldozers 15.5 13 8.5Cable and pipe detectors 8 25 17.5Chainsaws 3 67 67Cherry pickers 12.5 16 10.5Compactors 15.5 13 8.5Compactors (pedestrian controlled) 8 25 17.5Concrete mixers 12.5 16 10.5Contractors, builders and quarrying plant and equipment (default class) 15.5 13 8.5Crushers 12.5 16 10.5Diamond drill bits and saw blades 2 100 100Diggers (mini) 12.5 16 10.5Ditchers 15.5 13 8.5Drilling machines (horizontal directional) 6.66 30 21Drilling machine components underground (horizontal directional) 2 100 100Dump trucks 15.5 13 8.5Excavators 15.5 13 8.5Fastening guns (explosive) 3 67 67Floats (power) 5 40 30Floodlights (portable) 5 40 30Gold dredges 15.5 13 8.5Graders 15.5 13 8.5Grinders (floor) 8 25 17.5Isolating transformers 8 25 17.5Ladders 8 25 17.5Lawnmowers (domestic type used by contractors) 2 100 100Lawnmowers (non-domestic type used by contractors) 5 40 30Loaders 15.5 13 8.5Loaders (mini) 12.5 16 10.5Pipe layers 15.5 13 8.5Portable fencing (galvanised steel) - applies from the 2015 and subsequent

income years 8 25 17.5Portable huts (not buildings) grandparented structure (acquired on or after

1 April 2005) 12.5 16 10.5Post hole borers (except PTO type) 5 40 30Post hole borers (PTO type) 12.5 16 10.5Rammers (pedestrian controlled) 8 25 17.5Rippers 15.5 13 8.5Rollers 15.5 13 8.5Rooters 15.5 13 8.5Sanders (floor) 8 25 17.5Scaffolding (aluminium) 8 25 17.5Scaffolding (other than aluminium) 15.5 13 8.5Scrapers 15.5 13 8.5Screens 12.5 16 10.5Shovels 15.5 13 8.5Site huts acquired, or a binding contract entered into for the purchase or

construction of the building, on or before 30 July 2009 12.5 16 10.5Surveying equipment 5 40 30Tack rigs 15.5 13 8.5Tarpaulins 3 67 67Tools (hand) 3 67 67Tools (power) 3 67 67Tractors 15.5 13 8.5Trowelling machines 5 40 30Vibrators 5 40 30

Part 1



DV depn rate (%)

SL depn rate (%)

Contractors, builders and quarrying (CONT) - continuedWallpaper steamers (commercial) 8 25 17.5Wheelbarrows 3 67 67

Dairy plant (DAIR)Blending bins (casein) 15.5 13 8.5Butter making machines (except as specified) 15.5 13 8.5Butter patting machines 12.5 16 10.5Cartoning machines 15.5 13 8.5Centrifuges 12.5 16 10.5Cheddaring system 15.5 13 8.5Cheese maturing boards 6.66 30 21Cheese plant 15.5 13 8.5Churns 15.5 13 8.5Clarifiers (whey) 15.5 13 8.5Compressor (refrigerant) (on farm) 12.5 16 10.5Control equipment 8 25 17.5Conveyors 15.5 13 8.5Conveyors (crates) 15.5 13 8.5Cooling equipment 15.5 13 8.5Crating machines 15.5 13 8.5Dairy plant and equipment (default class) 15.5 13 8.5Dairy plant powder drying plant dry store buildings, acquired on or after

19 May 2005 for 2011 and subsequent income years (PROV 22) 33.3 4.5 3Decanters 12.5 16 10.5Decrating machines 15.5 13 8.5Dryers 15.5 13 8.5Effluent plant (excluding stainless steel tanks and screens) 12.5 16 10.5Electrodialysis plant (whey) 12.5 16 10.5Evaporators (MVR type) 15.5 13 8.5Evaporators (TVR type) 20 10 7Filling machines (bottle) 15.5 13 8.5Flow meters 8 25 17.5Grinding plant (casein) 15.5 13 8.5Heat exchangers 15.5 13 8.5Homogenisers 12.5 16 10.5Inflatable pipeline plug - from 1 April 2005 (PROV 13) 3 67 67Pipeline crawler - before 1 April 2005 (PROV 13) 5 33 24Pipeline crawler - from 1 April 2005 (PROV 13) 5 40 30Ion exchangers (whey) 12.5 16 10.5Metal detectors 8 25 17.5Milk storage vat/silo (on farm) 15.5 13 8.5Mixers 15.5 13 8.5Packing machines (butter) 15.5 13 8.5Packing machines (vacuum) 10 20 13.5Pasteurisers 15.5 13 8.5Pipework 15.5 13 8.5Powder dryer buildings, acquired after 30 July 2009 15.5 13 8.5Powder dryer buildings, acquired on or before 30 July 2009 15.5 13 8.5Presses (butter) 15.5 13 8.5Presses (cheese) 15.5 13 8.5Pushrod/cable propelled pipeline camera inspection systems (not including

pipeline crawlers) 4 50 40Refrigeration equipment 15.5 13 8.5Retorts 25 8 6Scrape surface heat exchangers 12.5 16 10.5Separators 12.5 16 10.5Sifting plant (casein) 15.5 13 8.5Silos 25 8 6Tempering bins (casein) 15.5 13 8.5Ultrafiltration plant 10 20 13.5Valves 15.5 13 8.5Vats 25 8 6Washers (bottles) 15.5 13 8.5Washers (boxes) 12.5 16 10.5Washers (crates) 12.5 16 10.5

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DV depn rate (%)

SL depn rate (%)

Electrical and electronic engineering (for test equipment see also Asset category: "Scientific and laboratory equipment") (ELEC)

Analysers 8 25 17.5Attaching machines 10 20 13.5Autoclaves 20 10 7Battery sets 3 67 67Board assembly systems 8 25 17.5Cast resin plant 20 10 7Chip placement machines 8 25 17.5Coil winding machines 12.5 16 10.5Drying tunnels 15.5 13 8.5Electrical and electronic engineering equipment (default class) 8 25 17.5Eprom copiers/erasers 8 25 17.5Isolating transformers 8 25 17.5Ovens 20 10 7PLC programmers 8 25 17.5Solder systems (flow) 10 20 13.5Static inverters 12.5 16 10.5Terminal attaching machines 15.5 13 8.5Test chambers 15.5 13 8.5Test chambers, acquired during the 2010 or subsequentincome years 12.5 16 10.5Test equipment 8 25 17.5Test rectifiers 12.5 16 10.5Tools (loose) 3 67 67Transformers 25 8 6Transformers, isolating 8 25 17.5Wire cutters/strippers 12.5 16 10.5Wire tensioners 15.5 13 8.5

Engineering (including automotive) (ENGN)Abrasive blasting booths (including media recovery/recycling, dust extraction and

ventilation systems) - applies for the 2016/17 and subsequent income years 12.5 16 10.5Analysers (engine) 8 25 17.5Analysers (vehicle emission) 8 25 17.5Assembly lines (vehicle) 12.5 16 10.5Assembly lines (whiteware) 12.5 16 10.5Automotive paint systems (panel beaters) 5 40 30Battery chargers 5 40 30Beam setters 8 25 17.5Benders (non-numerically controlled) 20 10 7Benders (numerically controlled) 15.5 13 8.5Boring machines (non-numerically controlled) 20 10 7Boring machines (numerically controlled) 15.5 13 8.5Brazing machines 12.5 16 10.5Broaching machines (non-numerically controlled) 20 10 7Broaching machines (numerically controlled) 15.5 13 8.5Car wash plant 12.5 16 10.5Chassis alignment machines 15.5 13 8.5Copying attachments 10 20 13.5Cropping machines 15.5 13 8.5Cropping shears 25 8 6Cutting machines 12.5 16 10.5Cutting machines (gear, non-numerically controlled) 20 10 7Cutting machines (gear, numerically controlled) 15.5 13 8.5Cutting machines (keyway, non-numerically controlled) 20 10 7Cutting machines (keyway, numerically controlled) 15.5 13 8.5Cutting machine, laser 10 20 13.5Degreasing plant 15.5 13 8.5Diamond drill bits and saw blades 2 100 100Die sinking machines 12.5 16 10.5Dies 3 67 67Drawing equipment (metal, non-numerically controlled) 20 10 7Drawing equipment (metal, numerically controlled) 15.5 13 8.5Drills (non-numerically controlled) 20 10 7Drills (numerically controlled) 15.5 13 8.5

Part 1



DV depn rate (%)

SL depn rate (%)

Engineering (including automotive) (ENGN) - continuedElectroplating plant 10 20 13.5Engineering plant and equipment (non-numerically controlled, default class) 20 10 7Engine cranes 10 20 13.5Engine reconditioning machines 15.5 13 8.5Engraving machines 12.5 16 10.5Eroders (spark) 8 25 17.5Eroders (wire) 8 25 17.5Furnaces 25 8 6Galvanising plant (hot dip) 10 20 13.5Garage (service) equipment (miscellaneous) 8 25 17.5Gas cylinders - LPG, including propane and butane 8 25 17.5Gas cylinders - others 12.5 16 10.5Grinders (non-numerically controlled) 20 10 7Grinders (numerically controlled) 15.5 13 8.5Guillotines (non-numerically controlled) 20 10 7Guillotines (numerically controlled) 15.5 13 8.5Hammers (power) 25 8 6Hardness testers 12.5 16 10.5Hearths (blacksmith's) 25 8 6Honing machines (non-numerically controlled) 20 10 7Honing machines (numerically controlled) 15.5 13 8.5Isolating transformers 8 25 17.5Jacks 5 40 30Jigmills (non-numerically controlled) 20 10 7Jigmills (numerically controlled) 15.5 13 8.5Jigs 3 67 67Lapping machines 12.5 16 10.5Lathes (non-numerically controlled) 20 10 7Lathes (numerically controlled) 15.5 13 8.5Linishing machines 10 20 13.5Lock forming machines 10 20 13.5Lubrication equipment 5 40 30Machining centres (numerically controlled) 15.5 13 8.5Measuring equipment 5 40 30Micrometers 5 40 30Milling machines (non-numerically controlled) 20 10 7Milling machines (numerically controlled) 15.5 13 8.5Moulds 3 67 67Nail manufacturing plant (non-numerically controlled) 20 10 7Nail manufacturing plant (numerically controlled) 15.5 13 8.5Nibblers (non-numerically controlled) 20 10 7Nibblers (numerically controlled) 15.5 13 8.5Oil clarifying plant 8 25 17.5Ovens (spray bake) 15.5 13 8.5Ovens (stoving) 15.5 13 8.5Plate working machines (non-numerically controlled) 20 10 7Plate working machines (numerically controlled) 15.5 13 8.5Polishing machines 15.5 13 8.5Polishing machines (non-numerically controlled) 20 10 7Polishing machines (numerically controlled) 15.5 13 8.5Press brakes (non-numerically controlled) 20 10 7Press brakes (numerically controlled) 15.5 13 8.5Presses (non-numerically controlled) 20 10 7Presses (numerically controlled) 15.5 13 8.5Presses (workshop) 12.5 16 10.5Profile projectors 12.5 16 10.5Puller set 5 40 30Punches (non-numerically controlled) 20 10 7Punches (numerically controlled) 15.5 13 8.5Punches (turret, non-numerically controlled) 20 10 7Punches (turret, numerically controlled) 15.5 13 8.5Riveting machines (non-numerically controlled) 20 10 7Riveting machines (numerically controlled) 15.5 13 8.5Rolling equipment (metal, non-numerically controlled) 20 10 7

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DV depn rate (%)

SL depn rate (%)

Engineering (including automotive) (ENGN) - continuedRolling equipment (metal, numerically controlled) 15.5 13 8.5Sandblasters 8 25 17.5Saws 12.5 16 10.5Screwing machines 8 25 17.5Shaping machines 25 8 6Sharpening machines (non-numerically controlled) 20 10 7Sharpening machines (numerically controlled) 15.5 13 8.5Shot blasting machines 10 20 13.5Slotting machines 25 8 6Soldering machines 12.5 16 10.5Spinning machines (metal) 15.5 13 8.5Spray booths 15.5 13 8.5Spraying equipment 5 40 30Spraying plant 5 40 30Spring making machines (non-numerically controlled) 20 10 7Spring making machines (numerically controlled) 15.5 13 8.5Swaging machines 15.5 13 8.5Swarf extraction plant 8 25 17.5Tank turning rolls 8 25 17.5Tapping machines 10 20 13.5Test chambers, acquired during 2010 or subsequent years 12.5 16 10.5Tools (blacksmith's) 25 8 6Tools (hand) 3 67 67Tools (pneumatic) 3 67 67Tools (press) 3 67 67Tools (small electric) 3 67 67Tyre changers 10 20 13.5Vehicle hoists 12.5 16 10.5Verniers 5 40 30Welders (robot and similar) 8 25 17.5Welding machines (electric) 12.5 16 10.5Welding machines (gas) 12.5 16 10.5Welding positioner 15.5 13 8.5Welding sets (diesel) 12.5 16 10.5Wheel balancers 10 20 13.5Wheeling machine 20 10 7

Fishing (see also "Meat and fish processing") (FISH)Alternators (auxiliary) 10 20 13.5Bins (plastic) 5 40 30Compressors (for refrigeration systems) 10 20 13.5Cray pots 2 100 100Electronic systems 5 40 30Engines 12.5 16 10.5Fishing equipment (default class) 20 10 7Floodlight systems 3 67 67Freezers (blast) 10 20 13.5Generators (auxiliary) 10 20 13.5Hydraulic systems 5 40 30Ice making machines 10 20 13.5Inflatable pipeline plug (PROV 13) 3 67 67Instrumentation (electronic) 5 40 30Insulation to refrigerated holds 15.5 13 8.5Lifejackets 4 50 40Life rafts 8 25 17.5Nets (fishing) bottom trawl, complete with accessories 1 100 100Nets (fishing) other, complete with accessories 2 100 100Peurulus (baby crayfish) traps 1 100 100Pipeline crawler (PROV 13) 5 40 30Piping 10 20 13.5Pushrod/cable propelled pipeline camera inspection systems (not including

pipeline crawlers) 4 50 40Refrigeration systems 10 20 13.5Safety equipment (other) 4 50 40

Part 1



DV depn rate (%)

SL depn rate (%)

Fishing (see also “Meat and fish processing”) (FISH) - continuedVessels (fishing, non-steel hulled) 20 10 7Vessels (fishing, steel hulled over 20 m) 15.5 13 8.5Vessels (fishing, steel hulled under 20 m) 20 10 7Winches 10 20 13.5Wire (trawl) 1 100 100

Food processing (FOOD)Batter systems 15.5 13 8.5Blanchers 15.5 13 8.5Bottling machine lines 20 10 7Box tippers 15.5 13 8.5Centrifuges 15.5 13 8.5Chocolate manufacturing plant (default class) 20 10 7Closers (cans) 15.5 13 8.5Closing machines (cartons) 15.5 13 8.5Conches 20 10 7Confectionary plant (default class) 20 10 7Containers (storage) 2 100 100Control panels (process) 8 25 17.5Conveyors 15.5 13 8.5Conveyors (crates) 15.5 13 8.5Cookers 15.5 13 8.5Cooling tunnels 15.5 13 8.5Crates (metal) 5 40 30Crates (plastic) 2 100 100Crates (wooden) 2 100 100Crating machines 15.5 13 8.5Decrating machines 15.5 13 8.5De-ionising plants 15.5 13 8.5Depalletising machines 20 10 7Depositors 15.5 13 8.5Destoners 15.5 13 8.5Dies 3 67 67Enrobers 15.5 13 8.5Evaporators 15.5 13 8.5Extractors 15.5 13 8.5Extruders 15.5 13 8.5Feeders (trough) 15.5 13 8.5Feeders (vibratory) 10 20 13.5Fillers 15.5 13 8.5Fillers (cans) 15.5 13 8.5Filters 15.5 13 8.5Filters (pre-coat vacuum) 15.5 13 8.5Food processors (industrial) 10 20 13.5Food processing machinery (default class) 15.5 13 8.5Fryers 15.5 13 8.5Gluing machines 15.5 13 8.5Grading machinery (computerised) 8 25 17.5Grading machinery (non-computerised) 15.5 13 8.5Heat exchangers 15.5 13 8.5Heat exchangers (scrape surface) 15.5 13 8.5Homogenisers 15.5 13 8.5Juicing plant 15.5 13 8.5Metal detectors 8 25 17.5Microwave ovens (industrial) 10 20 13.5Mills (colloid) 15.5 13 8.5Mincers 15.5 13 8.5Mixers 15.5 13 8.5Moulds 3 67 67Ovens 20 10 7Packing machinery (computerised) (not elsewhere specified) 8 25 17.5Packing machines (non-computerised) (not elsewhere specified) 15.5 13 8.5Packing machines (shrink wrap) 8 25 17.5Packing machines (vacuum) 10 20 13.5

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DV depn rate (%)

SL depn rate (%)

Food processing (FOOD) - continuedPalletising machines 20 10 7Peelers 15.5 13 8.5Pilot plants 8 25 17.5Presses (fruit) 20 10 7Retorts 25 8 6Roasters 15.5 13 8.5Rollers 15.5 13 8.5Slicers 15.5 13 8.5Sorting machinery (computerised) 8 25 17.5Sorting machinery (non-computerised) 15.5 13 8.5Stackers (boxes) 15.5 13 8.5Sugar refining equipment 20 10 7Sugar refining plant 20 10 7Taping machines (cartons) 10 20 13.5Tippers 15.5 13 8.5Trays 3 67 67Ultrafiltration plant 10 20 13.5Washers 15.5 13 8.5Washers (boxes) 15.5 13 8.5Washers (crates) 15.5 13 8.5Wrap sealers 8 25 17.5Wrapping machines (not elsewhere specified) 15.5 13 8.5

Footwear manufacturing (FOOT)Footwear manufacturing machinery (default class) 15.5 13 8.5Attaching machines 15.5 13 8.5Benches 15.5 13 8.5Blocking machines 15.5 13 8.5Brushing machines 15.5 13 8.5Cementing machines 12.5 16 10.5Cutting machines (for circles) 15.5 13 8.5Dust collectors 8 25 17.5Edge setting machines 15.5 13 8.5Eyeletting machines 12.5 16 10.5Finishing machines 15.5 13 8.5Folding machines 15.5 13 8.5Footwear manufacturing machines (micro-processor controlled) 8 25 17.5Gluing machines 12.5 16 10.5Grading machines (patterns) 12.5 16 10.5Knives 2 100 100Lacing machines 15.5 13 8.5Lasting machines (electro/pneumatic or hydraulic) 10 20 13.5Lasting machines (mechanical) 15.5 13 8.5Lasts 2 100 100Marking machines 12.5 16 10.5Moulding machines 15.5 13 8.5Nailing machines 15.5 13 8.5Patterns 2 100 100Perforating machines 15.5 13 8.5Polishing machines 15.5 13 8.5Presses (clicking) 20 10 7Presses (except clicking, revolution and travelling head presses) 15.5 13 8.5Presses (revolution) 20 10 7Presses (travelling head) 20 10 7Punching machines 12.5 16 10.5Riveting machines 12.5 16 10.5Scouring machines 15.5 13 8.5Setting machines (heat) 12.5 16 10.5Sewing benches 15.5 13 8.5Sewing machines 10 20 13.5Skiving machines 15.5 13 8.5Slitting machines 15.5 13 8.5Splitting machines 15.5 13 8.5Stapling machines 12.5 16 10.5

Part 1



DV depn rate (%)

SL depn rate (%)

Footwear manufacturing (FOOT) - continuedStitching machines 10 20 13.5Tools (press) 2 100 100Transport systems 15.5 13 8.5Trimming machines 15.5 13 8.5

Glass (GLAS)Arrissing machines 15.5 13 8.5Autoclaves 25 8 6Bending furnaces (for glass) 20 10 7Blowing machines (for glass) 20 10 7Cutting machines (for circles) 5 40 30Cutting machines (non-automatic) 15.5 13 8.5Cutting tables (automatic) 15.5 13 8.5Cutting tables (non-automatic) 20 10 7Drilling machines 15.5 13 8.5Drying machines 15.5 13 8.5Edge polishing machines 15.5 13 8.5Edge working machines 15.5 13 8.5Etching machines 15.5 13 8.5Flat glass (manufacturing machines) 20 10 7Furnaces 10 20 13.5Glass leading machines 15.5 13 8.5Glass working and moulding machinery (default class) 15.5 13 8.5Gob making machines 20 10 7Laminating machines 15.5 13 8.5Laminating ranges 15.5 13 8.5Lehrs 20 10 7Lifters (hand) 3 67 67Lifting frames 15.5 13 8.5Lifting slings 5 40 30Moulding machines (for glass) 20 10 7Moulds (for glass) 3 67 67Pallets (steel) 15.5 13 8.5Plate lifters 15.5 13 8.5Racks (for glass) 25 8 6Scrubbing machines 15.5 13 8.5Tooling (other than glass moulds) 5 40 30Tools (hand) 3 67 67Washing machines 15.5 13 8.5

Hotels, motels, restaurants, cafes, taverns and takeaway bars (HOTS)Appliances (domestic type) 6.66 30 21Bains-marie 12.5 16 10.5Bedding 3 67 67Beds 10 20 13.5Beer systems 12.5 16 10.5Beer tanks 20 10 7Benches 20 10 7Blankets 5 40 30Blenders 6.66 30 21Blinds 8 25 17.5Boiling pans 15.5 13 8.5Carpets (modular nylon tile construction) 15.5 13 8.5Carpets (other than modular nylon tile construction) 5 40 30Cash register systems 5 40 30Cash registers 5 40 30Chairs 10 20 13.5Coffee makers 6.66 30 21Compact discs 1 100 100Compact disc players 5 40 30Compressors 12.5 16 10.5Cookers 12.5 16 10.5Coolrooms 20 10 7Crockery 3 67 67

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DV depn rate (%)

SL depn rate (%)

Hotels, motels, restaurants, cafes, taverns and takeaway bars (HOTS) - continuedCurtains 8 25 17.5Cutlery 3 67 67Dance floor 20 10 7Decorative articles 10 20 13.5Digital versatile disc players (DVD players) 5 40 30Digital versatile disc (DVD) recorders with hard drive 4 50 40Digital versatile disc (DVD) recorders without hard drive 5 40 30Digital versatile discs (DVDs) 2 100 100Dishwashers 10 20 13.5Display cabinets 12.5 16 10.5Drapes 8 25 17.5Drinks dispensers 12.5 16 10.5Electric blankets 3 67 67Evaporators 12.5 16 10.5Flagon fillers 8 25 17.5Food processors 6.66 30 21Freezer cabinets 12.5 16 10.5Fryers 12.5 16 10.5Fume hoods (other than stainless steel) 15.5 13 8.5Fume hoods (stainless steel) 20 10 7Furniture (fitted) 15.5 13 8.5Furniture (loose) 10 20 13.5Gas cylinders - LPG, including propane and butane 8 25 17.5Gas cylinders - others 12.5 16 10.5Glassware 3 67 67Glass washers 8 25 17.5Griddles 12.5 16 10.5Hand dryers (air type) 3 67 67Hotel, motel, restaurant, cafe, tavern and takeaway bar equipment and machinery

(default class) 12.5 16 10.5Ice-cream dispensers 12.5 16 10.5Ice making machines 12.5 16 10.5Insect exterminators 6.66 30 21Integrated silk flower arrangements (PROV 14) 2 100 100Keg fittings 12.5 16 10.5Kitchen appliances (miscellaneous) 6.66 30 21Linen 3 67 67Lowerators 12.5 16 10.5Microwave ovens (commercial) - applies to the 2014 and subsequent income years 8 25 17.5Milkshake mixers 8 25 17.5Mixers 15.5 13 8.5Nip pourers 3 67 67Ornaments 10 20 13.5Paintings and drawings, in either case being property the value of which might

reasonably be expected in normal circumstances to decline in value 20 10 7Peelers (vegetables) 12.5 16 10.5Pillows 3 67 67Pizza ovens (bench-top) - applies to the 2014 and subsequent income years 6.66 30 21Pizza ovens (bench-top, for long-term loan or hire) - applies to the 2014

and subsequent income years 5 40 30Prints (including limited edition prints) 10 20 13.5Ranges 12.5 16 10.5Refrigerated cabinets 12.5 16 10.5Rotisseries 12.5 16 10.5Sandwich makers 8 25 17.5Satellite dishes 12.5 16 10.5Saunas 15.5 13 8.5Set-top boxes with hard drive and personal video recorders (PVRs) with

hard drive (PROV 18) 4 50 40Set-top boxes without hard drive and personal video recorders (PVRs)

without hard drive 5 40 30Sinks 20 10 7Slicers 12.5 16 10.5Spa pools 12.5 16 10.5

Part 1



DV depn rate (%)

SL depn rate (%)

Hotels, motels, restaurants, cafes, taverns and takeaway bars (HOTS) - continuedStage 20 10 7Statues 10 20 13.5Tables 10 20 13.5Televisions 5 40 30Towel cabinets (continuous) 6.66 30 21Utensils (kitchen) 3 67 67Vending machines (automatic goods) 5 40 30Video game discs 1 100 100Video game players 3 67 67Video players 5 40 30Vinyl flooring 10 20 13.5Warming cabinets 12.5 16 10.5Waste disposers 8 25 17.5

Laundry (LAUN)Clothes markers 8 25 17.5Continuous towels 6.66 30 21Detergent dispensers 3 67 67Dry-cleaning plant 8 25 17.5Dryers 8 25 17.5Floor mats 3 67 67Folding machines (commercial type) 12.5 16 10.5Folding machines (domestic type) 3 67 67Hand driers (air type) 3 67 67Hydro extractors 12.5 16 10.5Ironing boards (domestic type) 3 67 67Ironing machines (commercial type) 12.5 16 10.5Ironing machines (domestic type) 3 67 67Irons (commercial type) 8 25 17.5Irons (domestic type) 3 67 67Laundry plant and equipment (default class) 8 25 17.5Linen (for hire) 3 67 67Pressing machines (commercial type) 12.5 16 10.5Pressing machines (domestic type) 3 67 67Spotting tables 12.5 16 10.5Towel cabinets (continuous) 6.66 30 21Washing machines 8 25 17.5

Leisure (LEIS)Leisure equipment (default class) 3 67 67Amusement park rides (non-self driven) 20 10 7Amusement park rides (self-driven) 10 20 13.5Bicycles 5 40 30Billiard tables 12.5 16 10.5Binoculars 5 40 30Boats (inflatable) 8 25 17.5Boat lift storage system (inflatable) 8 25 17.5Bumper boats 10 20 13.5Buoyancy compensator 3 67 67Camera equipment 3 67 67Cameras 3 67 67Camping equipment (miscellaneous) 5 40 30Caravans 12.5 16 10.5Casino games (non-electronic) 8 25 17.5Chairlifts 20 10 7Cinema furniture 10 20 13.5Cinema projectors 10 20 13.5Cinema screens 10 20 13.5Circus equipment 15.5 13 8.5Clothing (for hire) 3 67 67Compact discs 2 100 100Compact disc players 5 40 30Costumes (for hire) 3 67 67Dance floor 20 10 7

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DV depn rate (%)

SL depn rate (%)

Leisure (LEIS) - continuedDigital versatile disc players (DVD players) 5 40 30Digital versatile discs (DVDs) 2 100 100Disco lighting 5 40 30Drones and integrated accessories including remote controllers and software,

used for photography, surveillance and video/movie production - applies for the 2013/14 and subsequent income years 4 50 40

Dodgems 10 20 13.5Electronic instruments 5 40 30Equestrian arena consisting of permanent construction materials excluding

the base course (applies from 2010/11 and subsequent years) (PROV 20) 12.5 16 10.5Ferris wheels 20 10 7Firearms 10 20 13.5Fitness equipment 5 40 30Flight simulators (FTD and FNPT certifiable) aircraft specific (non-motion)

- applies from 2007/08 and subsequent income years 8 25 17.5Flight simulators (FTD and FNPT certifiable) upgradable/multi aircraft (non-motion)

- applies from 2007/08 and subsequent income years 15.5 13 8.5Flight simulators (non-certifiable) (non-motion) - applies from 2007/08

and subsequent income years 4 50 40Floodlight towers 25 8 6Gambling machines (electronic) 5 40 30Games equipment 3 67 67Gaming machines (electronic) 5 40 30Golf ball placing machines and sensors 3 67 67Golf buggies 8 25 17.5Golf driving range, netting (for golf driving nets) 5 40 30Golf driving range, poles (for golf driving nets) 20 10 7Golf mats (stance and base, at golf driving/practice ranges) 2 100 100Gondolas and similar 20 10 7Hang gliders 3 67 67Harness 5 40 30Headphones 5 40 30Ice skates 3 67 67Ice skating plant 15.5 13 8.5Jetskis 5 40 30Jetboats 10 20 13.5Jukeboxes 5 40 30Karaoke systems 5 40 30LED screens (fixed, in use 24 hours per day) - applies from 2007/08 and

subsequent income years 8 25 17.5LED screens (mobile and transportable) - applies from 2007/08 and subsequent

income years 10 20 13.5LED screens (fixed) - applies from 2007/08 and subsequent income years 15.5 13 8.5Lifejackets 5 40 30Loudspeakers 5 40 30Marble rock instruments (heated or chilled and used in the massage process)

(PROV 16) 25 8 6Marquee accessories (other than poles and frames) 5 40 30Marquee poles and frames (metal) 10 20 13.5Marquee poles and frames (metal with integral winching mechanism) 8 25 17.5Marquee poles (wood) 15.5 13 8.5Marquees (canvas roofs and walls, ropes/tie downs where permanently attached) 8 25 17.5Marquees (roofs and walls of fabric other than canvas, ropes/tie downs where

permanently attached) 5 40 30Masks, snorkels and fins 2 100 100Media (recorded) 2 100 100Microphones 5 40 30Mini golf courses 15.5 13 8.5Model displays (semi-permanent) 20 10 7MP3 and similar devices, such as iPods etc and the like (applies from 2013/14

and subsequent income years) 3 67 67Musical instruments (brass bands) 25 8 6Musical instruments (except as shown elsewhere) 8 25 17.5Musical instruments (orchestras) 25 8 6Outboard motors 5 40 30

Part 1



DV depn rate (%)

SL depn rate (%)

Leisure (LEIS) - continuedPaintball firearms 2 100 100Parachutes 3 67 67Photofinishing equipment (on racecourses) 8 25 17.5Pianos (non-electric) 25 8 6Pistols, air 10 20 13.5Playground equipment 15.5 13 8.5Pool tables 12.5 16 10.5Racing stalls 20 10 7Rafts (inflatable) 8 25 17.5Records 2 100 100Rifles, air 10 20 13.5Rollerblades 3 67 67Roller-coasters 20 10 7Roller-skates 3 67 67Roof rack 5 40 30Roundabouts 20 10 7Saddlery 5 40 30Saunas 15.5 13 8.5Scoring systems (computerised) 8 25 17.5Ski boots/poles 2 100 100Skidoo 5 40 30Snooker tables 12.5 16 10.5Snow bikes (motorised) 5 40 30Snow groomers 5 40 30Snow making machines 10 20 13.5Snow skis/boards 2 100 100Snow throwers 8 25 17.5Snow toboggans 3 67 67Solarium beds 5 40 30Solarium lamps 5 40 30Spa pools 10 20 13.5Sports equipment 3 67 67Stabilised turf systems - Base sand, gravel and drainage (including drainage

trenches but not including land contouring) (PROV 25) - applies from 2011/12 and subsequent income years 20 10 7

Stabilised turf systems matrix and infill (PROV 25) - applies from 2011/12 and subsequent income years 10 20 13.5

Stage 20 10 7Starting stalls 20 10 7Stereo components 5 40 30Stereo systems 5 40 30Suits 3 67 67Swimming pools (demountable) 5 40 30Synthetic grass, infill and shock attentuation pads (PROV 25) - applies from

2011/12 and subsequent income years 10 20 13.5T Bar lifts/pomas 12.5 16 10.5Tanks (for air) 10 20 13.5Tapes (audio, recorded) 2 100 100Tarpaulins 5 40 30Telescopes (non-scientific) 5 40 30Televisions 5 40 30Tenpin bowling balls 3 67 67Tenpin bowling lanes 20 10 7Tenpin bowling machinery 15.5 13 8.5Tenpin bowling shoes 3 67 67Tents 5 40 30Timing systems (computerised) 8 25 17.5Totalisators 8 25 17.5Toys 3 67 67Tramping boots 2 100 100Trampolines 8 25 17.5Tricycles 5 40 30Tyre chains 3 67 67Vending machines (for tickets) 8 25 17.5

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DV depn rate (%)

SL depn rate (%)

Leisure (LEIS) - continuedVideo cameras 5 40 30Video cassette recorders/players 5 40 30Video game discs 2 100 100Video game players 3 67 67Video projectors 5 40 30Video tapes (recorded) 2 100 100Watering systems (PROV 25) - applies from 2011/12 and subsequent income years 20 10 7.5Water skis 3 67 67Water slides 20 10 7Weightlifting equipment 12.5 16 10.5Wetsuits and booties 2 100 100Windsurfers 3 67 67

Manufacturers (not elsewhere specified) (MANF)Abrasives manufacturing plant 20 10 7Activated carbon manufacturing plant 15.5 13 8.5Ammunition manufacturing plant 20 10 7Brush manufacturing plant 12.5 16 10.5Candle manufacturing plant 20 10 7Carbon black manufacturing plant 15.5 13 8.5Carbon brush manufacturing plant 15.5 13 8.5Carbon paper manufacturing plant 12.5 16 10.5Carbon ribbon manufacturing plant 12.5 16 10.5Charcoal manufacturing plant 20 10 7Christmas decoration manufacturing plant 12.5 16 10.5Contact lens manufacturing plant 12.5 16 10.5Electric lamp manufacturing plant 20 10 7Fireworks manufacturing plant 15.5 13 8.5Gasket manufacturing plant 20 10 7General manufacturing plant and equipment (default class) 15.5 13 8.5Hearing aid manufacturing plant 12.5 16 10.5Match manufacturing plant 20 10 7Metal roofing manufacturing plant 20 10 7Packing manufacturing plant 20 10 7Pen manufacturing plant 12.5 16 10.5Plumbing display products and custom display stand - applies from 2010/11

and subsequent income years 5 40 30Spark plug manufacturing plant 20 10 7Spectacle manufacturing plant 12.5 16 10.5Steel pipe manufacturing plant 25 8 6Transformer manufacturing plant 25 8 6Venetian blind manufacturing plant 12.5 16 10.5Welding rod manufacturing plant 20 10 7

Meat and fish processing (MEAT)Analysing equipment (for meat fat) 10 20 13.5Balancers 10 20 13.5Bandsaws 12.5 16 10.5Barrels (plastic, wooden) 5 40 30Beef rollers 15.5 13 8.5Bolt guns (captive) 3 67 67Bowl choppers 15.5 13 8.5Boxes (plastic, wooden) 5 40 30Brine injectors 8 25 17.5Carcass rails 25 8 6Casings equipment 15.5 13 8.5Casks (plastic, wooden) 5 40 30Choppers 15.5 13 8.5Conveyor chains (animal) 15.5 13 8.5Conveyors 15.5 13 8.5Dehairing machines 15.5 13 8.5Decanters 12.5 16 10.5Digesters 25 8 6Dryers (meat) 20 10 7

Part 1



DV depn rate (%)

SL depn rate (%)

Meat and fish processing (MEAT) - continuedElectrical conditioning equipment 12.5 16 10.5Electrical stimulation equipment 12.5 16 10.5Elevators 15.5 13 8.5Filleting machines (for fish) 10 20 13.5Fluming 25 8 6Freezers (for carcasses) 15.5 13 8.5Freezers (for cartons) 15.5 13 8.5Gambrels 8 25 17.5Grading systems (electronic) 8 25 17.5Heading machines (for fish) 10 20 13.5Heat recovery plant 12.5 16 10.5Hydrolisers 15.5 13 8.5Linking equipment (sausages) 12.5 16 10.5Meat and fish processing plant and equipment (default class) 15.5 13 8.5Meat massagers 15.5 13 8.5Meat skinning/derinding machines 15.5 13 8.5Metal detectors 8 25 17.5Mincers 15.5 13 8.5Offal blowers 25 8 6Packaging machinery (vacuum) 10 20 13.5Pallets (for carcasses) 20 10 7Pallets (for cartons) 20 10 7Patty forming equipment 15.5 13 8.5Percolators 15.5 13 8.5Pneumatic rise and fall operator stands 15.5 13 8.5Prebreakers/hoggers 15.5 13 8.5Presses (tallow) 20 10 7Saws (electric) 10 20 13.5Saws (hydraulic) 10 20 13.5Saws (pneumatic) 10 20 13.5Separators 12.5 16 10.5Sharpeners 12.5 16 10.5Shrink tunnels 12.5 16 10.5Skids 8 25 17.5Skin pullers 15.5 13 8.5Skinning machines (for fish) 10 20 13.5Smoke house plant 12.5 16 10.5Sterilisers 15.5 13 8.5Stuffing equipment (sausages) 12.5 16 10.5Stunners 5 40 30Tenderisers 15.5 13 8.5Tubs (plastic, wooden) 5 40 30Viscera tables 15.5 13 8.5Washers 12.5 16 10.5Washing drums (for fish) 15.5 13 8.5Weighing systems (electronic) 8 25 17.5Yard gratings 15.5 13 8.5

Medical and medical laboratory (MEDI)Alarms (for patients) 5 40 30Anaesthesia equipment 10 20 13.5Analysers 8 25 17.5Audiometers 8 25 17.5Autoclaves 20 10 7Baths (water) 12.5 16 10.5Bedding 3 67 67Beds (domestic type) 8 25 17.5Beds (Hi-Lo) 10 20 13.5Beds (standard) 15.5 13 8.5Blood warmers 10 20 13.5Breathing apparatus 10 20 13.5Centrifuges 10 20 13.5Chambers (vacuum) 10 20 13.5Chiropractors' couches 15.5 13 8.5

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DV depn rate (%)

SL depn rate (%)

Medical and medical laboratory (MEDI) - continuedChromatographs 8 25 17.5Computer controlled tablet dispensing systems (2009/2010 and subsequent years)

(PROV) 5 40 30Crematoriums 25 8 6Crutches 1 100 100Cylinders (gas) 5 40 30Defibrillators 6.66 30 21Dental chairs 15.5 13 8.5Dental units 8 25 17.5Dialysis/bypass machines 8 25 17.5Diathermy equipment 6.66 30 21Electrical test meters 8 25 17.5Electrocardiographs 8 25 17.5Electrodiagnostic equipment 6.66 30 21Electronic balances 8 25 17.5Electrosurgical equipment 6.66 30 21Fibre-optic scopes 5 40 30Fitness equipment 5 40 30Flasks (vacuum) 10 20 13.5Flow measuring equipment 6.66 30 21Freezers 10 20 13.5Fume cabinets 15.5 13 8.5Furnaces 15.5 13 8.5Furniture (fixed) 20 10 7Furniture (loose, laboratory) 10 20 13.5Furniture (loose, medical) 10 20 13.5Gamma cameras 8 25 17.5Hoists (for patients) 10 20 13.5Humidifiers 5 40 30Hydrocollators 10 20 13.5Incinerators (pathological) 20 10 7Incubators (laboratory) 12.5 16 10.5Infant incubators 8 25 17.5Infusion pumps (and the like) 5 40 30Instruments (hand held) 5 40 30Invalid scooters 8 25 17.5IPL, Laser, Ultrasound or RF emitting skin treatment or depilation equipment

(2017/2018 and subsequent years) 8 25 17.5Irradiation plant 25 8 6Lamps (for treatment) 8 25 17.5Laparoscopic equipment 4 50 40Laser surgical and dental equipment 5 40 30Lighting (examination) 12.5 16 10.5Lighting (operating theatre) 12.5 16 10.5Linear accelerator/simulator 10 20 13.5Linen 3 67 67Mannequins 10 20 13.5Marble rock instruments (heated or chilled and used in the massage process)

(PROV) 25 8 6Medical, veterinary, dental, optical, chiropractors, funeral directors (excluding

casket-making machinery) and medical laboratory plant and equipment (default class) 8 25 17.5

Microscope equipment 10 20 13.5Microtomes 10 20 13.5Operating tables 15.5 13 8.5Optical equipment 10 20 13.5Orthopaedic appliances 3 67 67Oscilloscopes 8 25 17.5Ovens 12.5 16 10.5Patient monitoring equipment 6.66 30 21Physiotherapy equipment 10 20 13.5Psychological testing sets 10 20 13.5Pushrod/cable propelled pipeline camera inspection systems (not including

pipeline crawlers) 4 50 40

Part 1



DV depn rate (%)

SL depn rate (%)

Medical and medical laboratory (MEDI) - continuedRadiation detection equipment 8 25 17.5Recorders 8 25 17.5Refrigerators 8 25 17.5Respiration apparatus 10 20 13.5Resuscitators 8 25 17.5Saunas 15.5 13 8.5Scanners 10 20 13.5Skeletons 10 20 13.5Sluicers 10 20 13.5Solarium beds 5 40 30Solarium lamps 5 40 30Spa pools 10 20 13.5Spectrophotometers 8 25 17.5Splints 1 100 100Sterilisers 20 10 7Surgical implant instrument sets (orthopaedic) 3 67 67Tools (power) 8 25 17.5Treatment planning system (radiotherapy) 6.66 30 21Trusses 3 67 67Ultrasonic diagnostic equipment 5 40 30Ultrasonic equipment 8 25 17.5Ultrasonic scanners (used outdoors by veterinarians) 4 50 40Vaporisers/absorbers 10 20 13.5Ventilators 8 25 17.5Vessels (vacuum) 10 20 13.5Walking frames 3 67 67Washing decontaminators 8 25 17.5Weighing equipment (for patients - electronic) 12 20 13.5Weighing equipment (for patients - mechanical) 20 10 7Wheelchairs (non-powered) 8 25 17.5Wheelchairs (powered) 6.66 30 21X-ray cassettes 5 40 30X-ray equipment (except as shown elsewhere) 10 20 13.5X-ray equipment (mobile) 8 25 17.5X-ray processors 8 25 17.5X-ray viewers 12.5 16 10.5

Metal industries (primary) and foundries (METL)Assembly lines (anode) 20 10 7Carbon block plant 15.5 13 8.5Casting machines 15.5 13 8.5Core blowing machines 20 10 7Core stoves 20 10 7Cupolas 25 8 6Die casting machines 15.5 13 8.5Die casting moulds 5 40 30Extruding plant and equipment (aluminium) 20 10 7Extruding plant and equipment (lead) 20 10 7Fettling machines 15.5 13 8.5Forging presses 20 10 7Furnaces (excluding primary steel making) 20 10 7Furnaces (for steel making) 25 8 6Hammers (power) 25 8 6Hardening furnaces 20 10 7Ladles 10 20 13.5Loading facilities (ships) 20 10 7Mills (rolling) 25 8 6Moulding boxes 10 20 13.5Moulding machines 20 10 7Patterns 5 40 30Potlines (aluminium) 20 10 7Primary metal industry plant and equipment (default class) 20 10 7Sand handling plants 20 10 7Sand stripping machines 20 10 7Scrap recovery plant 20 10 7

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DV depn rate (%)

SL depn rate (%)

Metal industries (primary) and foundries (METL) - continuedSteel making ancillary equipment (except as elsewhere described) 25 8 6Steel making plant 25 8 6Unloading facilities (ships) 20 10 7

Milling (including grain handling and seed cleaning) (MILL)Air locks 15.5 13 8.5Aspirators 20 10 7Augers 15.5 13 8.5Bins 25 8 6Blowers 10 20 13.5Blowlines 20 10 7Brushes 20 10 7Cleaners 20 10 7Concentrators 20 10 7Conveyors 20 10 7Coolers (pellet) 20 10 7Crumblers 20 10 7Damping units 10 20 13.5Detachers 20 10 7Dischargers 15.5 13 8.5Disrupters 20 10 7Dressers 20 10 7Dryers (grain) 15.5 13 8.5Dust collectors 12.5 16 10.5Elevators 20 10 7Entoleters 20 10 7Fillers (sacks) 20 10 7Finishers 20 10 7Graders 20 10 7Gravity tables 20 10 7Measurers 15.5 13 8.5Milling, grain handling and seed cleaning machinery (default class) 20 10 7Mills (grinding) 12.5 16 10.5Mills (hammer) 12.5 16 10.5Mills (roller) 25 8 6Mixers 20 10 7Pasta plant 15.5 13 8.5Presses (pelletising) 20 10 7Pulverisers 12.5 16 10.5Purifiers 20 10 7Reels 20 10 7Scalpers 20 10 7Scourers 20 10 7Screens 20 10 7Seed coating machines 15.5 13 8.5Separators 20 10 7Sifters 20 10 7Silos (concrete) 50 4 3Silos (except concrete) 25 8 6Stoners 20 10 7Thrashers 20 10 7

Mining (see also "Contractors, builders and quarrying") (MING)Bulldozers (surface mining) 10 20 13.5Coal trucks 10 20 13.5Conveyors 5 40 30Cutting machines 10 20 13.5Draglines 15.5 13 8.5Drilling machines (above ground, excluding percussion type) 10 20 13.5Drilling machines (percussion type) 5 40 30Drilling machines (underground) 3 67 67Dump trucks 10 20 13.5Dump trucks (surface mining) 10 20 13.5Electrical reticulation (underground) 10 20 13.5Excavators (surface mining) 10 20 13.5

Part 1



DV depn rate (%)

SL depn rate (%)

Mining (see also “Contractors, builders and quarrying”) (MING) - continuedGold dredges 15.5 13 8.5Graders (surface mining) 10 20 13.5Loaders (surface mining) 10 20 13.5Mining plant (continuous) 10 20 13.5Mining plant (long-wall) 10 20 13.5Mining plant and equipment (default class) 10 20 13.5Pit props (for permanent roads) 5 40 30Rail lines 15.5 13 8.5Roof bolters 3 67 67Ropeways (overground) 20 10 7Shovels 15.5 13 8.5Shovels (surface mining) 10 20 13.5Shuttle cars 10 20 13.5Stone dusters 5 40 30Transporters 10 20 13.5Tunnelling machines 10 20 13.5Winding gear 20 10 7

Oil and gas industry (OILG)Bitumen making plant 15.5 13 8.5Cascades (CNG) 20 10 7CNG compressors 12.5 16 10.5CNG equipment (ancillary) 12.5 16 10.5Coalescers/dehydrators 15.5 13 8.5Coiled tubing units - applies from the 2014 and subsequent income years 12.5 16 10.5Control monitoring systems (forecourt) 5 40 30Couplings (hydrant) 15.5 13 8.5Couplings (underwing) 15.5 13 8.5Distillation columns 15.5 13 8.5Drilling rigs/platforms (land based) 15.5 13 8.5Drilling rigs/platforms (ocean going) 15.5 13 8.5Filters (liquid separator) 15.5 13 8.5Filters (water separation) 15.5 13 8.5Gas cylinders (acquired before October 1996) 5 40 30Gas cylinders - LPG, including propane and butane 8 25 17.5Gas cylinders - others 12.5 16 10.5Hydrogen manufacturing unit (HMU) catalyst 5 40 30Hydrocracker catalyst - non-rechargeable 2 100 100Hydrocracker catalyst - rechargeable 4 50 40Inflatable pipeline plug (PROV) 3 67 67Meters (bulk) 15.5 13 8.5Mobile steel tanks (mild steel, welded) applies from the 2014 and subsequent

income years 15.5 13 8.5 - if affected by acid or alkali 10 20 13.5Nitrogen generating units - applies from the 2014 and subsequent income years 10 20 13.5Nitrogen pumping units - applies from the 2014 and subsequent income years 10 20 13.5Oil and gas industry plant and equipment (default class) 15.5 13 8.5Oil drums (re-usable) 3 67 67Pilot plants 5 40 30Pipeline crawler (PROV) 5 40 30Pipes (oil drilling) 5 40 30Piping 20 10 7Production platforms 20 10 7Pumping units - applies from the 2014 and subsequent income years 10 20 13.5Pumps (donkey) 15.5 13 8.5Pumps (forecourt fuel) 12.5 16 10.5Pushrod/cable propelled pipeline camera inspection systems (not including

pipeline crawlers) 4 50 40Refiners 15.5 13 8.5Slickline floor sheaves - applies from the 2014 and subsequent income years 10 20 13.5Slickline units - applies from the 2014 and subsequent income years 12.5 16 10.5Spools - applies from the 2014 and subsequent income years 10 20 13.5Stuffing boxes and lubricator/riser pipes - applies from the 2014 and subsequent

income years 10 20 13.5

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DV depn rate (%)

SL depn rate (%)

Oil and gas industry (OILG) - continuedTanks (LPG storage) 20 10 7Tanks (storage) 25 8 6Tanks (underground) 20 10 7Tools, downhole (perforating guns excluded; to be treated as consumables, and

revenue expense items) - applies from the 2014 and subsequent income years 5 40 30Treating irons - applies from the 2014 and subsequent income years 10 20 13.5Valves 20 10 7Wireline units - applies from the 2014 and subsequent income years 12.5 16 10.5

Packaging (excluding plastic packaging) (PACK)Closing machines (cans) 15.5 13 8.5Closing machines (cartons) 15.5 13 8.5Corrugating machines 25 8 6Creasers 15.5 13 8.5Cutters 15.5 13 8.5Die cutters 15.5 13 8.5Dies (creasing) 2 100 100Dies (cutting) 2 100 100Folders 15.5 13 8.5Forming machines (cans) 15.5 13 8.5Forming machines (cartons) 15.5 13 8.5Forms (creasing) 2 100 100Forms (cutting) 2 100 100Gluers 15.5 13 8.5Mixers (clamp-on) 8 25 17.5Mixing machines 15.5 13 8.5Packaging manufacturing machinery (default class) 15.5 13 8.5Paper bag making machines 15.5 13 8.5Presses (can blanking) 15.5 13 8.5Printing machines (automated inkjet flatbed) - applies from 2013/14 and subsequent

income years 10 20 13.5Printing machines (flexographic) 15.5 13 8.5Printing machines (gravure) 15.5 13 8.5Printing machines (offset) 15.5 13 8.5Rollers (if shown separately from machines) 5 40 30Seaming machines (cans) 15.5 13 8.5Slitters 15.5 13 8.5Slotters 15.5 13 8.5Stacking machines 15.5 13 8.5Stitching machines 15.5 13 8.5Capping machines 12.5 16 10.5

Pharmaceuticals (PHAR)Capsulating machines 15.5 13 8.5Coating machines 15.5 13 8.5Computer controlled tablet dispensing systems (applies from 2009/10

and subsequent years) (PROV 19) 5 40 30Conveyors 12.5 16 10.5Counting machines 8 25 17.5Dedusting machines 8 25 17.5Dies (tabletting) 5 40 30Dust extraction plant 15.5 13 8.5Filling machines (liquid) 12.5 16 10.5Granulators 12.5 16 10.5Grinding mills 12.5 16 10.5Pharmaceutical manufacturing plant and equipment (default class) 12.5 16 10.5Tabletting machines 15.5 13 8.5Tanks (other than stainless steel) 20 10 7Tanks (stainless steel) 25 8 6Vessels (reactor) 25 8 6

Plastics (PLAS)Plastics working/moulding machinery (default class) 15.5 13 8.5Agglomerators 8 25 17.5Air rings 12.5 16 10.5

Part 1



DV depn rate (%)

SL depn rate (%)

Plastics (PLAS) - continuedBandsaws (foam) 15.5 13 8.5Bending machines (plastic) 12.5 16 10.5Blowing towers 25 8 6Bombarders 15.5 13 8.5Coating ranges (PVC) 20 10 7Crumbling machines (foam) 15.5 13 8.5Cut-off machines 15.5 13 8.5Dehumidifiers 8 25 17.5Die carts 12.5 16 10.5Die heaters/coolers 8 25 17.5Dies (of all descriptions) 3 67 67Dryers 8 25 17.5Embossing machines 25 8 6Extruders 15.5 13 8.5Feeders/loaders (granules) 8 25 17.5Foaming machines (portable) 10 20 13.5Granulators 8 25 17.5Guiders 8 25 17.5Haul-throughs 15.5 13 8.5Haul-ups 15.5 13 8.5Hoppers 8 25 17.5Manufacturing plant (polyurethane foam) 15.5 13 8.5Mixers (resin) 15.5 13 8.5Mould heaters/coolers 8 25 17.5Moulding machines (blow) 15.5 13 8.5Moulding machines (compression) 15.5 13 8.5Moulding machines (injection) 15.5 13 8.5Moulding machines (rotational) 15.5 13 8.5Moulding machines (vacuum) 15.5 13 8.5Moulding plant (polystyrene) 15.5 13 8.5Moulds (of all descriptions) 3 67 67Peeling machines 15.5 13 8.5Plastic bag making machines 12.5 16 10.5Screen changers 8 25 17.5Slitters 15.5 13 8.5Splitting machines 15.5 13 8.5Spraying plants (fibreglass resin) 8 25 17.5Thickness gauges 5 40 30Treaters 5 40 30Welders (plastic) 15.5 13 8.5Winders 15.5 13 8.5

Pottery, tile and brick making (POTT)Arcs 25 8 6Blungers 25 8 6Charges (ball mill) 3 67 67Cleaning machines (brick) 8 25 17.5Conveyors 15.5 13 8.5Cutting machines 15.5 13 8.5Decorating machines 12.5 16 10.5Dryers 15.5 13 8.5Fettling machines 15.5 13 8.5Flatware and similar making machines 15.5 13 8.5Fume fans 15.5 13 8.5Fume hoods 15.5 13 8.5Glazing benches 15.5 13 8.5Glazing machines 15.5 13 8.5Kiln truck rails 25 8 6Kiln trucks 20 10 7Kilns (brick firing) 25 8 6Kilns (other than tunnel and brick firing kilns) 20 10 7Kilns (tunnel) 25 8 6Lathes (turning) 20 10 7Mills (ball) 20 10 7

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DV depn rate (%)

SL depn rate (%)

Pottery, tile and brick making (POTT) - continuedMills (edge runner) 25 8 6Mills (jar) 12.5 16 10.5Mills (pan) 25 8 6Mills (pug) 20 10 7Mixers 15.5 13 8.5Mottling machines 15.5 13 8.5Moulds (plaster) 3 67 67Ovens (curing) 15.5 13 8.5Pallet boards 3 67 67Potters' wheels 12.5 16 10.5Pottery, tile and brick making plant and equipment (default class) 20 10 7Presses (brick or similar) 15.5 13 8.5Presses (dry, hand-operated) 20 10 7Presses (dry, hydraulic or motorised) 15.5 13 8.5Presses (filter) 25 8 6Presses (wet) 15.5 13 8.5Pumps (slip) 15.5 13 8.5Screen printing machines 8 25 17.5Screens (vibratory) 8 25 17.5Sifting machines 8 25 17.5Spray booths 15.5 13 8.5Tanks (brick holding) 25 8 6Tanks (cement) 20 10 7Tanks (concrete holding) 25 8 6Tanks (wooden) 20 10 7Testing equipment (for insulators) 12.5 16 10.5

Power generation and electrical reticulation systems (POWR)Accumulators 10 20 13.5Batteries 5 40 30Cable locators 8 25 17.5Cabling 25 8 6Cabling (submarine) 25 8 6Capacitors 25 8 6Circuit breakers 25 8 6Computerised load control equipment 8 25 17.5Condensers 20 10 7Converters (rotary) 20 10 7Cooling tower (concrete) 25 8 6Culverts (concrete) 50 4 3Electricity revenue and data logging terminals 8 25 17.5Electricity revenue and data logging terminals (when leased) 4 50 40Engines (hot air) 20 10 7Frequency changers 15.5 13 8.5Generators (CNG, not standby) 10 20 13.5Generators (diesel, not standby) 10 20 13.5Generators (gas) 20 10 7Generators (LPG, not standby) 10 20 13.5Generators (oil fired) 20 10 7Generators (standby) 25 8 6Generators (steam) 20 10 7Generators (water) 20 10 7Geothermal powerhouse building (PROV 27) - applies from the 2011/12 and

subsequent income years 50 0 0Hydroelectric powerhouses (PROV 26) - applies from the 2011/12 and subsequent

income years 100 2 1.5Metering equipment 15.5 13 8.5Methane production plant (from refuse) 10 20 13.5Poles (power, excluding wooden) 25 8 6Poles (power, wooden) 20 10 7Power factor correction equipment 15.5 13 8.5Power generation and electrical reticulation (default class) 20 10 7Pylons 25 8 6Rectifiers 20 10 7Solar power harnessing equipment 12.5 16 10.5

Part 1



DV depn rate (%)

SL depn rate (%)

Power generation and electrical reticulation systems (POWR) - continuedSpillways (concrete) 50 4 3Switchgear 25 8 6Thermal powerhouse building (PROV 27) - applies from the 2011/12 and subsequent

income years 50 0 0Transformers 25 8 6Tunnels (concrete) 50 4 3Tunnels (partly lined) 50 4 3Turbines (gas) 20 10 7Turbines (oil fired) 20 10 7Turbines (steam) 20 10 7Turbines (water) 20 10 7Wave power equipment 20 10 7Windmills 10 20 13.5Wind turbine generators 10 20 13.5

Printing and photographic (see also "Audio and video recording studios and professional photography") (PRIN)

Adhesive wax coaters 5 40 30Binders 8 25 17.5Book sewers 15.5 13 8.5Camera equipment (hand held) 5 40 30Cameras (hand held) 5 40 30Collators 15.5 13 8.5Cutters (die) 20 10 7Cutting machines (corner) 20 10 7Darkroom equipment (except items listed separately) 5 40 30Densitometers 5 40 30Developers 8 25 17.5Dies (creasing) 2 100 100Dies (cutting) 2 100 100Digital minilab machines being: - fully integrated digital machines that consist of

scanner, image processor, printer-paper processor components in a single all-in-one machine, or - digital machines in which the scanner, image processor, and printer-paper processor components aren't physically integrated into a single all-in-one machine but nevertheless operate as a matched composite unit. This doesn't include a separate film processor machine. 5 40 30

Drilling machines 15.5 13 8.5Dryers (IR) 8 25 17.5Dryers (UV) 8 25 17.5Enlargers 8 25 17.5Envelope manufacturing machines 15.5 13 8.5Etching machines 8 25 17.5File manufacturing machines 15.5 13 8.5Foil blocking machines 15.5 13 8.5Folding machines (bench models) 8 25 17.5Folding machines (floor models) 15.5 13 8.5Forms (creasing) 2 100 100Forms (cutting) 2 100 100Gatherers/stitchers 15.5 13 8.5Gluing machines 8 25 17.5Guillotines 20 10 7Ink mixing systems, computerised 3 67 67Inserters 15.5 13 8.5Joggers 8 25 17.5Laminators 8 25 17.5Lettering machines 8 25 17.5Letterpress composing machines and associated equipment 20 10 7Letterpress printing machines and associated equipment 20 10 7Light tables 12.5 16 10.5Minilab machines (other than digital minilab machines) 8 25 17.5Newspaper wrapping/bagging machines 8 25 17.5Paper bag making machines 20 10 7Perforating machines 20 10 7Platemakers 8 25 17.5Powder spray units 8 25 17.5

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DV depn rate (%)

SL depn rate (%)

Printing and photographic (see also “Audio and video recording studios and professional photography”) (PRIN) - continued

Presses (book) 20 10 7Presses (proofing) 15.5 13 8.5Printing, bindery and graphic arts machinery and equipment (default class) 12.5 16 10.5Printing machines (automated inkjet flatbed) - applies from 2013/14 and subsequent

income years 10 20 13.5Printing machines (flexographic) 20 10 7Printing machines (gravure) 20 10 7Printing machines (label) 15.5 13 8.5Printing machines (newspaper) 20 10 7Printing machines (offset) 15.5 13 8.5Printing machines (pad) 15.5 13 8.5Printing machines (screen) 12.5 16 10.5Process cameras 8 25 17.5Process sinks 15.5 13 8.5Processors 8 25 17.5Register punches 8 25 17.5Ring attaching machines 15.5 13 8.5Riveting machines 20 10 7Roller washers 8 25 17.5Rollers (if shown separately from machines) 5 40 30Ruling machines 20 10 7Scanners 8 25 17.5Silver recovery units 5 40 30Slitting machines 20 10 7Spine taping machines 5 40 30Stacking machines 15.5 13 8.5Staplers 8 25 17.5Step and repeat machines 8 25 17.5Stitchers 15.5 13 8.5Thermographs 8 25 17.5Typesetting machines and associated equipment 5 40 30Wallpaper coating machines 20 10 7Window patching machines 20 10 7

Pulp and paper manufacturing (PULP)Agitators 12.5 16 10.5Calender stack 25 8 6Centricleaners 20 10 7Defibrating machines 20 10 7Dryer hoods 20 10 7Dryers 20 10 7Drying cylinder 20 10 7Head box (fourdrinier style) 15.5 13 8.5Press section (paper machine) 25 8 6Process control equipment 8 25 17.5Pulp and paper manufacturing plant and equipment (default class) 15.5 13 8.5Pulping plant (chemical) 15.5 13 8.5Pulping plant (groundwood) 20 10 7Pulping plant (mechanical) 20 10 7Pulping plant (thermal) 15.5 13 8.5Pumps 12.5 16 10.5Reeling machines 20 10 7Refiners (double disc) 15.5 13 8.5Refiners (hydraulic conical type) 20 10 7Refiners (hydraulic midget) 20 10 7Roll handling system 20 10 7Separators (electromagnetic) 15.5 13 8.5Slitting machines 20 10 7Stockmakers 20 10 7Suction couch 20 10 7Suction press 20 10 7Vent system 20 10 7Wet end pulpers 20 10 7Winders 20 10 7

Part 1



DV depn rate (%)

SL depn rate (%)

Residential rental property chattels (RESD)Air conditioners and heat pumps (through wall or window type) 10 20 13.5Air ventilation systems (in roof cavity) 10 20 13.5Alarms (burglar/smoke, wired or wireless) 6.66 30 21Appliances (small) 4 50 40Awnings 10 20 13.5Bedding 3 67 67Blinds 8 25 17.5Carpet from 1 April 2011, to the 2012 and subsequent income years 8 25 17.5Carpets (modular nylon tile construction) acquired before 1 April 2011 15.5 13 8.5Carpets (other than modular nylon tile construction) acquired before 1 April 2011 5 40 30Chattels (default class) 5 40 30Clotheslines 8 25 17.5Crockery 3 67 67Curtains 8 25 17.5Cutlery 3 67 67Dehumidifiers (portable) from 2011/12 income year 4 50 40Dishwashers 6.66 30 21Drapes 8 25 17.5Dryers (clothes, domestic type) 6.66 30 21Freezers (domestic type) 8 25 17.5Furniture (loose) 10 20 13.5Glassware 3 67 67Heaters (electric) 3 67 67Heaters (gas, portable, not flued) 5 40 30Lawnmowers 4 50 40Light shades/fashion items affixed to a standard light fitting 10 20 13.5Linen 3 67 67Mailboxes (from 1 April 2011) 15 13 8.5Microwave ovens (applies from 2011/12 and subsequent income years) 6.66 30 21Microwave ovens (from 1 April 2011) 4 50 40Ovens 8 25 17.5Refrigerators (domestic type) 8 25 17.5Satellite receiving dishes 12.5 16 10.5Stereos 5 40 30Stoves 8 25 17.5Televisions 5 40 30Utensils (including pots and pans) 3 67 67Vacuum cleaners (domestic type) 3 67 67Washing machines (domestic type) 6.66 30 21Waste disposal units (domestic type) 8 25 17.5Water heaters (prior to the 2011-12 income year) 12.5 16 10.5Water heaters (heat pump type) - applies from 2011/12 and subsequent income years 10 20 13.5Water heaters (over-sink type) 10 20 13.5Water heaters (other eg, electric or gas hot water cylinders) 15.5 13 8.5Water heaters (solar type) 10 20 13.5

Rubber and tyre manufacturing (RUBB)Bale cutters 20 10 7Bias cutters 15.5 13 8.5Braiding machines 25 8 6Calenders 25 8 6Carbon black tote bins 5 40 30Conveyors 15.5 13 8.5Data logging equipment 8 25 17.5Dryers 20 10 7Extruder head/preformer systems 15.5 13 8.5Extruders 25 8 6Extrusion dies 2 100 100Festoons 15.5 13 8.5First and second-stage tyre barrows 15.5 13 8.5Grinding mills 15.5 13 8.5Guillotines 20 10 7Mills 25 8 6Mixers (banbury type) 15.5 13 8.5

Part

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DV depn rate (%)

SL depn rate (%)

Rubber and tyre manufacturing (RUBB) - continuedMoulds (for rubber or tyres) 3 67 67Ply servicers 15.5 13 8.5Presses (moulding) 25 8 6Presses (vulcanising) 25 8 6Rheometers 10 20 13.5Rubber working machinery (default class) 25 8 6Solution mixers 20 10 7Steelastic gum edge unit 15.5 13 8.5Steelastic unit (excluding extruders) 6.66 30 21Tread skivers 15.5 13 8.5Tyre building drums 5 40 30Tyre building machines 15.5 13 8.5Tyre painting units 10 20 13.5Tyre sand blasting units 10 20 13.5Tyre trimming units 20 10 7Tyre uniformity test machines 10 20 13.5Winders 20 10 7

Shops (SHOP)Appliances (domestic) 6.66 30 21Bandsaws (for meat) 15.5 13 8.5Barbers' chairs 20 10 7Barriers 10 20 13.5Baskets (for shopping) 5 40 30Benches (fitted) 20 10 7Benches (loose) 10 20 13.5Blenders 6.66 30 21Bowl choppers 15.5 13 8.5Brakes (for pastry) 15.5 13 8.5Carpets (modular nylon tile construction) 15.5 13 8.5Carpets (other than modular nylon tile construction) 5 40 30Cash registers 5 40 30Check-out systems 5 40 30Cobblers, equipment 20 10 7Coffee grinders 8 25 17.5Coffee makers 6.66 30 21Comparators (consumer electronic comparative display units) 3 67 67Compressors 12.5 16 10.5Cookers 12.5 16 10.5Coolrooms 20 10 7Counters (for check-out, loose) 10 20 13.5Croissant makers 12.5 16 10.5Dishwashers 10 20 13.5Display cabinets 12.5 16 10.5Doors (roller) 12.5 16 10.5Drinks dispensers 12.5 16 10.5Electronic article surveillance systems 5 40 30Evaporators 12.5 16 10.5Fillers (for sausages) 12.5 16 10.5Fittings (in shop, loose) 10 20 13.5Food processors 6.66 30 21Formers (for sausages) 12.5 16 10.5Freezer cabinets 12.5 16 10.5Fume hoods (other than stainless steel) 15.5 13 8.5Fume hoods (stainless steel, fitted) 20 10 7Furniture (fitted) 20 10 7Furniture (loose) 10 20 13.5Grills (roller) 12.5 16 10.5Hairdressers' equipment 5 40 30Ice-cream dispensers 12.5 16 10.5Ice making machines 12.5 16 10.5Insect exterminators 6.66 30 21Integrated silk flower arrangements (PROV) 2 100 100

Part 1



DV depn rate (%)

SL depn rate (%)

Shops (SHOP) - continuedIPL, Laser, Ultrasound or RF emitting skin treatment or depilation equipment

(2017/2018 and subsequent years) 8 25 17.5Jewellers' manufacturing equipment 15.5 13 8.5Key cutting machines 5 40 30Kitchen appliances (miscellaneous) 6.66 30 21LED screens (fixed, in use 24 hours per day) - applies from 2007/08 and subsequent

income years 8 25 17.5LED screens (fixed) - applies from 2007/08 and subsequent income years 15.5 13 8.5Mannequins 8 25 17.5Microwave ovens (commercial) - applies to the 2014 and subsequent income years 8 25 17.5Milkshake mixers 8 25 17.5Mincers 15.5 13 8.5Mixers 15.5 13 8.5Moulders (French stick) 12.5 16 10.5Music systems (in-house) 10 20 13.5Ovens 12.5 16 10.5PA systems 10 20 13.5Packing machines (shrink wrap) 8 25 17.5Packing machines (vacuum) 10 20 13.5Paint shakers 10 20 13.5Paintings and drawings, in either case being property the value of which might

reasonably be expected in normal circumstances to decline in value 20 10 7Peelers (for vegetables) 12.5 16 10.5Pizza ovens (bench-top) - applies to the 2014 and subsequent income years 6.66 30 21Pizza ovens (bench-top, for long-term loan or hire) - applies to the 2014 and

subsequent income years 5 40 30Plumbing display products and custom display stand - applies from 2010/11 and

subsequent income years 5 40 30Prints (including limited edition prints) 10 20 13.5Racks (loose) 10 20 13.5Rails (for carcass) 25 8 6Ranges 12.5 16 10.5Readers (bar code) 5 40 30Refrigerated cabinets 12.5 16 10.5Rotisseries 12.5 16 10.5Scales 8 25 17.5Scanners (bar code) 5 40 30Shelving (loose) 10 20 13.5Shop plant and equipment (default class) 12.5 16 10.5Signs (electric) 10 20 13.5Signs (other than electric) 20 10 7Signs (portable, electric) 5 40 30Sinks (fitted) 20 10 7Slicers 12.5 16 10.5Tags (security) 3 67 67Tailors' dummies 8 25 17.5Tenderisers 15.5 13 8.5Trolleys (in supermarkets) 5 40 30Utensils (including pots and pans) 3 67 67Vinyl flooring 10 20 13.5Warming cabinets 12.5 16 10.5Waste disposals 10 20 13.5Wrap sealers 8 25 17.5

Tanning and fellmongering (TANN)Blocking machines 15.5 13 8.5Blowing systems (for wool) 15.5 13 8.5Buffing machines 15.5 13 8.5Carding machines 15.5 13 8.5Degreasing machines 12.5 16 10.5Dollies 15.5 13 8.5Drums (for salting) 15.5 13 8.5Drums (for tanning) 15.5 13 8.5Drums (for washing) 15.5 13 8.5Dryers 20 10 7

Part

1

ird.govt.nz 39


DV depn rate (%)

SL depn rate (%)

Tanning and fellmongering (TANN) - continuedEffluent plant (excluding stainless steel tanks and screens) 10 20 13.5Fleshing machines 12.5 16 10.5Hydro extractors 15.5 13 8.5Ironing machines (for skins) 15.5 13 8.5Ironing machines (for wool) 15.5 13 8.5Measuring machines (for area) 12.5 16 10.5Paddles 15.5 13 8.5Paint tables 10 20 13.5Polishing machines (for skins) 15.5 13 8.5Presses (for pelts) 15.5 13 8.5Processors (for hides) 15.5 13 8.5Pulling machines (for wool) 10 20 13.5Sammying machines 12.5 16 10.5Screens (stainless steel) 15.5 13 8.5Setting machines 12.5 16 10.5Shaving machines 12.5 16 10.5Shearing machines (not farm type) 12.5 16 10.5Slitting machines 12.5 16 10.5Splitting machines 12.5 16 10.5Staking machines 12.5 16 10.5Tanning and fellmongering plant and machinery (default class) 15.5 13 8.5Vats (wooden) 20 10 7

Telecommunications (TELE) (see also "Telephone systems" under asset category "Office equipment and furniture")

Antennas and networking equipment 12.5 16 10.5Broadcasting masts 25 8 6Broadcasting towers 25 8 6Cable locators 8 25 17.5Cabling (land-based, including fibre-optic cabling) 15.5 13 8.5Cabling (submarine, including fibre-optic cabling) 25 8 6Ducts and in-ground conduits 50 4 3Fibre-optic repeaters 12.5 16 10.5Main distribution frames 12.5 16 10.5Manholes 50 4 3Radar detecting equipment 10 20 13.5Radar navigational equipment 10 20 13.5Radio broadcasting equipment 10 20 13.5Radio remote control devices 10 20 13.5Radio telephone equipment 8 25 17.5Repeaters, line and network terminating equipment 8 25 17.5Satellite dishes and networking equipment 12.5 16 10.5Satellites acquired since 2005/06 income year and before 31 March 2008 5 33 24Satellites (geosynchronous orbit) - applies from 2008/09 and subsequent

income years 15.5 13 8.5Set-boxes with hard drive and personal video recorders (PVRs) with hard drive

(PROV 18) 4 50 40Set-top boxes without hard drive and personal video recorders (PVRs) without

hard drive 5 40 30Right to use capacity in the Southern Cross Cable Network under a Capacity Use

Agreement - 15 Nov 2000 to 23 Jan 2002 (PROV 9) 15 12 8 to 13.8082

Right to use capacity in the Southern Cross Cable Network under a Capacity Use Agreement - 24 Jan 2002 to 6 Oct 2004 (PROV 9) 13.8055 15 10 to 11.1066

Right to use capacity in the Southern Cross Cable Network granted 7 Oct 2004 - 23 Nov 2006 (PROV 9) 11.1038 18 12.5 to 8.9753

Right to use capacity in the Southern Cross Cable Network granted 7 Oct 2004 - 23 Nov 2006 (PROV 9) 8.9726 22 15.5 to 7.2978

Part 1



DV depn rate (%)

SL depn rate (%)

Telecommunications (TELE) (see also “Telephone systems” under asset category “Office equipment and furniture”) - continued

Right to use capacity in the Southern Cross Cable Network granted 29 Jul 2008 - 21 Feb 2010 (PROV 9) 7.2951 26 18 to 5.7288

Right to use capacity in the Southern Cross Cable Network granted 22 Feb 2010 - 14 Nov 2010 (PROV 9) 5.7260 33 24 to 5

Telecommunication equipment (default class) 10 20 13.5Telephone monitoring and management equipment 8 25 17.5Telephone switching equipment 12.5 16 10.5Television broadcasting equipment 10 20 13.5Test instruments 8 25 17.5Two-way radios 5 40 30Video conferencing equipment 5 40 30

Textile, garment and carpet manufacturing (TEXT)Balling machines (for wool) 20 10 7Bin (wool storage, live bottom) 15.5 13 8.5Bleaching plant (of stainless steel construction) 20 10 7Bleaching plant (other than of stainless steel construction) 15.5 13 8.5Blocking machines 15.5 13 8.5Blocking machines (for hats) 15.5 13 8.5Blowing systems (for wool) 15.5 13 8.5Braiding machines 15.5 13 8.5Candlewick machines 20 10 7Card mounting machines 20 10 7Carding engines 20 10 7Carding ranges 20 10 7Combing machines 15.5 13 8.5Condensers 15.5 13 8.5Cord manufacturing machines 15.5 13 8.5Creels 20 10 7Cutters (for cloth) 8 25 17.5Decotting machines 20 10 7Doubling frames 20 10 7Drills (for cloth) 8 25 17.5Dry-cleaning plant 8 25 17.5Drying ranges (for wool) 20 10 7Dye house plant (of stainless steel construction) 20 10 7Dye house plant (other than of stainless steel construction) 15.5 13 8.5Embroidering machines 12.5 16 10.5Examining machines 15.5 13 8.5Expanders 12.5 16 10.5Finishing machines 15.5 13 8.5Forms (for finishing) 8 25 17.5Gill machines 20 10 7Hydro extractors 15.5 13 8.5Irons (commercial type) 8 25 17.5Knitting machines (commercial types) 15.5 13 8.5Knitting machines (domestic type) 8 25 17.5Lanolin recovery plant 12.5 16 10.5Laying-up machines 15.5 13 8.5Linking machines 12.5 16 10.5Looms 20 10 7Looms (for ribbon) 15.5 13 8.5Moulds (hat blocking) 8 25 17.5Opening machines (except as part of scouring range) 20 10 7Presses (for cloth cutting) 12.5 16 10.5Presses (for wool baling) 15.5 13 8.5Printing machines (heat transfer) 8 25 17.5Printing machines (rotary) 20 10 7Printing machines (screen) 15.5 13 8.5Pulling machines (for wool) 10 20 13.5Quilting machines 15.5 13 8.5

Part

1

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DV depn rate (%)

SL depn rate (%)

Part

1

Textile, garment and carpet manufacturing (TEXT) - continuedRaising machines 20 10 7Reels 20 10 7Rope manufacturing machines 15.5 13 8.5Roving frames 20 10 7Rubbing frames 20 10 7Scouring plant (wool) 15.5 13 8.5Sewing benches 15.5 13 8.5Sewing machines 10 20 13.5Sewing machines (domestic type) 8 25 17.5Sharpening machines (for needles) 10 20 13.5Sliver package machines 20 10 7Spinning frames 20 10 7Stenters 20 10 7Testing machines 12.5 16 10.5Textile garment and carpet manufacturing machinery (default class) 15.5 13 8.5Twisting frames 20 10 7Umbrella manufacturing machines 15.5 13 8.5Winding frames 20 10 7Zip manufacturing machines 12.5 16 10.5

Timber and joinery industries (TIMB)Augers (screw) 15.5 13 8.5Band head rigs 20 10 7Band resaws 20 10 7Bandsaws 15.5 13 8.5Boring machines 15.5 13 8.5Bull chains 20 10 7Chainsaws 3 67 67Chainsaws (used by professional loggers) 1 100 100Chipboard plant 20 10 7Chipping machines 10 20 13.5Conveyors (belt) 20 10 7Conveyors (scraper) 15.5 13 8.5Conveyors (screw) 15.5 13 8.5Delimbers, self-propelled, mobile 8 25 17.5Delimbers, static 5 40 30Dovetailing machines 15.5 13 8.5Drilling and routing machine, CNC 8 25 17.5Drilling machines 15.5 13 8.5Drying plants 20 10 7Ducting 15.5 13 8.5Dust collectors 15.5 13 8.5Edgebanders 15.5 13 8.5Edgers 15.5 13 8.5Elevators (belt) 15.5 13 8.5Elevators (bucket) 15.5 13 8.5Fans 15.5 13 8.5Fastening gun (explosive) 3 67 67Fibreboard plant 20 10 7Filing machines 15.5 13 8.5Firewood processor (computerised) (2007/2008 and subsequent years) 10 20 13.5Firewood processor (manually operated) (2007/2008 and subsequent years) 10 20 13.5Gang nail press (portable) 10 20 13.5Gang nail presses (travelling head) 20 10 7Gluing equipment 15.5 13 8.5Grinders 15.5 13 8.5Guillotines 20 10 7Jigs 3 67 67Jointing machines 15.5 13 8.5Laser aligners 5 40 30Lathes 15.5 13 8.5Log carriages 20 10 7Log decks 20 10 7Log grabs (forklift truck attachments) 12.5 16 10.5

Part 1



DV depn rate (%)

SL depn rate (%)

Timber and joinery industries (TIMB) - continuedLog haulers 20 10 7Log skidders 12.5 16 10.5Log splitter (manually operated) (2007/2008 and subsequent years 10 20 13.5Logging arches 20 10 7Machine centre (CNC, computer numerically controlled) 8 25 17.5Moisture meters 5 40 30Morticers 15.5 13 8.5Moulding machines 15.5 13 8.5Patterns 3 67 67Planers 15.5 13 8.5Power feeders 15.5 13 8.5Presses 20 10 7Rollcases 20 10 7Routers 15.5 13 8.5Sanding machines 15.5 13 8.5Sawing machines 15.5 13 8.5Setting machines 15.5 13 8.5Shaping machines 15.5 13 8.5Sharpening machines 15.5 13 8.5Tanalising plants 20 10 7Tenoners 15.5 13 8.5Thicknessers 15.5 13 8.5Timber and joinery plant and equipment (default class) 15.5 13 8.5Tooling machine (CNC, computer numerically controlled) 8 25 17.5Tools (hand) 3 67 67Tools (power, hand held) 3 67 67Winches 20 10 7

Undersea maintenance (where equipment used under salt water or on a maintenance barge on salt water) (UNDE)

Chain blocks 5 40 30Diesel pumps 5 40 30Dive compressor 5 40 30Dive tanks 10 20 13.5Diving helmets 10 20 13.5Diving panels 5 40 30Drilling platforms 1 100 100Drilling power packs 5 40 30Drilling rigs 5 40 30Hammers (pneumatic/hydraulic) 5 40 30Jetting pumps 5 40 30Lay flat hoses 3 67 67Lift bags 1 100 100Mooring weights 10 20 13.5Outboard motors 5 40 30Regulators 5 40 30Ropes 1 100 100Shackles 5 40 30Tools (loose) 1 100 100Umbilicals 1 100 100Undersea maintenance equipment (default class) 4 50 40Video cameras 5 40 30Wet suits 1 100 100Winches 10 20 13.5

Part

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DV depn rate (%)

SL depn rate (%)Industry categories

Building fit-out (when in books separately from building cost) (BDFO)Aerials (for televisions) 15.5 13 8.5Air conditioners (split system) 10 20 13.5Air conditioners (through-window type) 10 20 13.5Air conditioning systems 20 10 7Air conditioning systems (in use 24 hours per day) 12.5 16 10.5Alarm systems (fire) 20 10 7Alarms (burglar) 8 25 17.5Appliances (domestic type) 8 25 17.5Awnings 10 20 13.5Blinds 8 25 17.5Building fit-out (default class) 20 10 7Canopies 20 10 7Carpets (modular nylon tile construction) 15.5 13 8.5Carpets (other than modular nylon tile construction) 5 40 30Ceilings (suspended) 20 10 7Cleaners' cradles 15.5 13 8.5Clotheslines 8 25 17.5Cranes (overhead travelling) 25 8 6Curtains 8 25 17.5Delivery systems (for messages, other than tube) 12.5 16 10.5Delivery systems (for messages, tube type) 20 10 7Delivery systems (for packages, other than tube) 12.5 16 10.5Delivery systems (for packages, tube type) 20 10 7Dock levellers 20 10 7Door closers 15.5 13 8.5Doors (for strongrooms) 25 8 6Doors (roller and similar) 12.5 16 10.5Drapes 8 25 17.5Dry risers 25 8 6Electrical reticulation 25 8 6Escalators 20 10 7Fences 20 10 7Flagpoles 25 8 6Flooring (parquet) 15.5 13 8.5Floors (for computer rooms) 20 10 7Fume extraction systems (ducted) 15.5 13 8.5Fume extraction systems (roof mounted) 15.5 13 8.5Furniture (fitted) 15.5 13 8.5Gas dowsing systems 20 10 7Generators (standby) 25 8 6Grills (roller and similar) 15.5 13 8.5Hand dryers (air type) 3 67 67Hand soap dispensers 2 100 100Handrails 25 8 6Heat detectors 20 10 7Heaters (electric) 3 67 67Heating systems 20 10 7Hose reels (fire) 25 8 6Incinerators 8 25 17.5Incinerators (rubbish) 20 10 7LED screens (fixed) 15.5 13 8.5LED screens (fixed, in use 24 hours per day) 8 25 17.5Lifts 25 8 6Light fittings 10 20 13.5Lighting controllers (emergency) 12.5 16 10.5Mailboxes 25 8 6Maintenance units (for buildings) 20 10 7Meters (gas) 15.5 13 8.5Meters (water) 15.5 13 8.5

Part 2 2006 and future years asset rates(use for assets other than buildings acquired on or after 1 April 2005 and buildings acquired on or after 19 May 2005)


Part 2


DV depn rate (%)

SL depn rate (%)

Building fit-out (when in books separately from building cost) (BDFO) - continued

Monitoring systems 10 20 13.5Motors (for roller doors) 10 20 13.5Paper towel dispensers 2 100 100Partitions (demountable) 15.5 13 8.5Partitions (non-load bearing) 20 10 7Plumbing 25 8 6Plumbing fixtures 25 8 6Pumps (heat) 10 20 13.5Railings 25 8 6Runway beams 25 8 6Sanitary appliances 8 25 17.5Saunas 15.5 13 8.5Security systems 10 20 13.5Signs (electric) 10 20 13.5Signs (other than electric) 20 10 7Smoke detectors 20 10 7Spa pools 12.5 16 10.5Speed humps (metal) 5 40 30Speed humps (plastic) - applies from 2007/08 and subsequent income years 5 40 30Speed humps (rubber) - applies from 2007/08 and subsequent income years 10 20 13.5Sprinkler systems 25 8 6Strongboxes 25 8 6Toilet roll dispensers 2 100 100Towel cabinets 3 67 67Ventilating fans 10 20 13.5Ventilating fans (ducted) 15.5 13 8.5Ventilating fans (roof mounted) 15.5 13 8.5Vinyl flooring 10 20 13.5Walkways 25 8 6Walkways (moving) 20 10 7Water heaters (not over-sink type) 12.5 16 10.5Water heaters (over-sink) 10 20 13.5Water savers 3 67 67Watering systems 3 67 67

Boilers and heaters (where not industry specified) (BOIL)Boilers 25 8 6Boilers (oil) 25 8 6Boilers (packaged) 15.5 13 8.5Boilers and heating plant and equipment (default class) 25 8 6Calorifiers 25 8 6Chimneys (concrete) 50 4 3Chimneys (not concrete) 25 8 6Economisers 25 8 6Flues (concrete) 50 4 3Flues (not concrete) 25 8 6Generators (steam) 15.5 13 8.5Handling machines (for coal) 20 10 7Heat exchangers (not stainless steel) 20 10 7Heat exchangers (stainless steel) 25 8 6Heat recovery plant 15.5 13 8.5Pulverising machines (for coal) 20 10 7Radiators 25 8 6Space heaters 12.5 16 10.5Space heaters (portable) 5 40 30Tanks (pressure) 25 8 6Vessels (pressure) 25 8 6Water cylinders 15.5 13 8.5

Books, music and manuscripts (BOOK) DEP 32 1998Books, editions of which are published annually or more frequently 2 100 100Other books 10 20 13.5

Part

2

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DV depn rate (%)

SL depn rate (%)

Buildings and structures (BUIL) (Note: the rate for buildings with an estimated useful life of 50 years)

Aprons (airports) 50 4 3Barns (drying), acquired after 30 July 2009 20 8.5 5Barns (drying), acquired on or before 30 July 2009 20 10 7Barns, acquired after 30 July 2009 20 8.5 5Barns, acquired on or before 30 July 2009 20 10 7Borewells 20 10 7Bridges (block) 100 2 1.5Bridges (brick) 100 2 1.5Bridges (concrete) 100 2 1.5Bridges (other than block, brick, concrete and stone) 50 4 3Bridges (stone) 100 2 1.5Buildings (default class) from 2012 and subsequent income years 50 0 0Buildings (default class) acquired on or after 19 May 2005, up to and including

2010/11 income year 50 3 2Buildings (portable) acquired between 1 April 2005 and 30 July 2009 incl. 12.5 16 10.5Buildings (portable) acquired on or after 31 July 2009 12.5 13.5 8Buildings with prefabricated stressed-skin insulation panels 33.3 4.5 3Buildings with reinforced concrete framing (default class) up to and including

2011 income year 50 3 2Buildings with reinforced concrete framing (default class) from 2012 and subsequent

income years 50 0 0Buildings with steel or steel and timber framing (default class) from 2012 and

subsequent income years 50 0 0Buildings with steel or steel and timber framing (default class) up to and including

2011 income year 50 3 2Buildings with timber framing (default class) from 2012 and subsequent income years 50 0 0Buildings with timber framing (default class) up to and including 2011 income year 50 3 2Buildings (non-residential buildings) from 2021 and subsequent income years 50 3 2Bunkers (concrete) 20 10 7Car parking buildings (from 2012 and subsequent income years) 50 0 0Car parking buildings acquired, or a binding contract entered into for the purchase

or construction of the building on or before 30 July 2009 50 4 3Car parking pads 50 4 3Car parks (building and pads) up to and including 2011 income year. 50 4 3Carports (freestanding or lean-to) - applies from the 2015 and subsequent

income years 33.3 6 4Chemical works, acquired after 30 July 2009 33.3 4.5 3Chemical works, acquired on or before 30 July 2009 33.3 6 4Dairy plant powder drying plant dry store buildings, acquired before 19 May 2005 33.3 6 4Dairy plant powder drying plant dry store buildings, acquired on or after 19 May 2005 33.3 4.5 3Dams (block) 100 2 1.5Dams (brick) 100 2 1.5Dams (concrete) 100 2 1.5Dams (earth with rock core) 100 2 1.5Dams (earth without rock core) 50 4 3Dams (stone) 100 2 1.5Driveways 50 4 3Dykes (earth) 50 4 3Equestrian arena consisting of permanent construction materials excluding the

base course (2010/2011 and subsequent years) (PROV) 12.5 16 10.5Fences 20 10 7Fertiliser storage facilities for the bulk storage of raw materials and fertiliser products

(may or may not be at the site of fertiliser works) acquired before 19 May 2005 33.3 6 4Fertiliser storage facilities for the bulk storage of raw materials and fertiliser products

(may or may not be at the site of fertiliser works), acquired on or after 19 May 2005 33.3 4.5 3Fertiliser works, acquired after 30 July 2009 33.3 4.5 3Fertiliser works, acquired on or before 30 July 2009 33.3 6 4Floating piers 33.3 6 4Fowl houses 20 8.5 5Geothermal powerhouse building (PROV 27) - applies from the 2011/12

and subsequent income years 50 0 0Grandstands from 2012 and subsequent income years 50 0 0Grandstands up to and including 2011 income year 50 3 2Hardstandings 50 4 3


Part 2


DV depn rate (%)

SL depn rate (%)

Buildings and structures (BUIL) (Note: the rate for buildings with an estimated useful life of 50 years) - continued

Hothouses (glass or other excluding PVC) 20 8.5 5Hothouses (PVC or similar) 12.5 13.5 8Kiwifruit overhead mesh shelters - applies for the 2017 and subsequent income years 12.5 16 10.5Lampposts (excluding wooden) 25 8 6Lampposts (wooden) 20 10 7Manholes 50 4 3Marine fender systems (2009/2010 and subsequent years) 20 10 7Memorials 50 4 3Mushroom Factory (purpose built, predominantly in prefabricated stressed skin

insulation panels), acquired before 19 May 2005 - applies from 2011/12 and subsequent income years 33.3 6 4

Mushroom Factories (purpose built, predominantly in prefabricated stressed skin insulation panels), acquired on or after 19 May 2005 - applies from 2011/12 and subsequent income years 33.3 4.5 3

Pig houses 20 8.5 5Portable huts (not buildings) 12.5 16 10.5Potato cool stores (climate controlled) structure only, excluding climate control plant

- applies for the 2017/18 and subsequent income years 33.3 4.5 3Powder dryer buildings, acquired after 30 July 2009 15.5 11 6.5Powder dryer buildings, acquired on or before 30 July 2009 15.5 13 8.5Reservoirs (above ground, concrete) 50 4 3Reservoirs (for water, other than concrete or lined earth) 33.3 6 4Reservoirs (in-ground, concrete) 100 2 1.5Reservoirs (lined earth) 50 4 3Retaining walls (concrete) 100 2 1.5Retaining walls (wooden) 25 8 6Roadways 50 4 3Runways (for airports) 33.3 6 4Sale yards 33.3 6 4Shade houses (glass or other, excluding PVC) 20 8.5 5Shade houses (PVC or similar) 12.5 13.5 8Signs (road) 6.66 30 21Signs (street nameplates) 6.66 30 21Stopbanks (earth) 50 4 3Structures (default class) 50 4 3Swimming pools (in-ground) 33.3 6 4Tanneries 33.3 4.5 3Taxiways (airports) 50 4 3Thermal powerhouse building (PROV 27) - applies from the 2011/12 and subsequent

income years 50 0 0Tiered seating (not part of a building) 50 4 3Towers (for floodlights) 25 8 6Tunnels (block) 100 2 1.5Tunnels (brick) 100 2 1.5Tunnels (concrete) 100 2 1.5Tunnels (stone) 100 2 1.5Valve chambers and similar 50 4 3Wharf tarmac 50 4 3Wharves (block) 100 2 1.5Wharves (brick) 100 2 1.5Wharves (concrete) 100 2 1.5Wharves (other than block, brick, concrete and stone) 50 4 3Wharves (stone) 100 2 1.5Wool/shearing shed - applies from the 2015 and subsequent income years 50 0 0

Clothing (CLOT)Clothing (for hire) 3 67 67Corporate clothing 3 67 67Costumes (for hire) 3 67 67Non-protective clothing (default class) 3 67 67Uniforms (non-protective) 3 67 67

Part

2

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DV depn rate (%)

SL depn rate (%)

Compressed air plant (where not industry specified) (COMA)Aftercoolers 12.5 16 10.5Air dryers 12.5 16 10.5Air receivers (stand alone) 25 8 6Compressed air plant and equipment (default class) 15.5 13 8.5Compressors (free-standing) 15.5 13 8.5Compressors (mobile) 10 20 13.5Compressors (packaged) 15.5 13 8.5Compressors (portable) 10 20 13.5Compressors (receiver mounted) 12.5 16 10.5Compressors (rotary, not packaged type) 12.5 16 10.5Filters 12.5 16 10.5Inflatable pipeline plug (PROV 13) 3 67 67Pipeline crawler (PROV 13) 5 40 30Piping 25 8 6Pushrod/cable propelled pipeline camera inspection systems (not including

pipeline crawlers) 4 50 40

Computers (COMP)Backup units (tape type) 4 50 40Banknote dispensers 6.66 30 21Bridges 4 50 40Cabling 6.66 30 21CAD/CAM equipment 4 50 40Communications controllers 4 50 40Computer and associated equipment (used for typesetting) 5 40 30Computer equipment (default class) 4 50 40Control equipment (process, computer, if separately identified) 8 25 17.5Data concentrators 4 50 40Digitisers 4 50 40Disk drives (for use with mini computers) 4 50 40Disk drives (for use with personal computers) 4 50 40EFTPOS terminals 4 50 40Floors (for computer rooms) 20 10 7Gas dowsing systems 20 10 7Laptop computers 4 50 40Mainframe computers 6.66 30 21Mini computers 4 50 40Modems 4 50 40Multiplexers 4 50 40Network servers 4 50 40Notebook computers 4 50 40Personal computers 4 50 40Plotters 5 40 30Power conditioners 6.66 30 21Power supplies (uninterruptable) 6.66 30 21Printers 5 40 30Routers 4 50 40Scanners 4 50 40Tablet computers and electronic media storage devices (including smartphones,

MP3 players and similar devices) - applies from 2013/14 and subsequent income years 3 67 67

Terminals (without capability of local storage capacity) 6.66 30 21Voice mail equipment 4 50 40

Factory and other sundries (FACT)Aces 12.5 16 10.5Advertising blimps 5 40 30Benches 15.5 13 8.5Bins and similar (steel) 15.5 13 8.5Bins and similar (wooden) 3 67 67Blankets (for fires) 15.5 13 8.5Breathing apparatus 12.5 16 10.5Cargons 15.5 13 8.5Conveyors (portable, where not industry specified) 10 20 13.5Duckboards 12.5 16 10.5


Part 2


DV depn rate (%)

SL depn rate (%)

Factory and other sundries (FACT) - continuedFactory and other sundries (default class) 12.5 16 10.5Factory trucks (non-powered) 12.5 16 10.5Fans (portable) 8 25 17.5Fire extinguishers 15.5 13 8.5Gas detectors (fixed) - applies from the 2015 and subsequent income years 10 20 13.5Gas detectors (hand-held) - applies from the 2015 and subsequent income years 5 40 30Gas suits 12.5 16 10.5Generators (portable) 10 20 13.5Hoardings 15.5 13 8.5Hose reels 25 8 6Hydrants (fire) 25 8 6Inflatable pipeline plug (PROV 13) 3 67 67Ladders 12.5 16 10.5Load skates 12.5 16 10.5Pallet trucks (hand operated) 12.5 16 10.5Pallet trucks (powered) 12.5 16 10.5Pallets (steel) 15.5 13 8.5Pallets (wooden) 3 67 67Pipeline crawler (PROV 13) 5 40 30Piping 25 8 6Piping (process type) 25 8 6Process switch panels and cabling (when in books separately from plant items) 15.5 13 8.5Pumps (for fires, portable) 12.5 16 10.5Pushrod/cable propelled pipeline camera inspection systems (not including

pipeline crawlers) 4 50 40Racking (steel) 20 10 7Racking (wooden) 15.5 13 8.5Rams (hydraulic or pneumatic) 5 40 30Ring mains (fire) 25 8 6Safety equipment (sundries) 12.5 16 10.5Sprinkler systems 25 8 6Time clock systems 10 20 13.5Tools (loose) 5 40 30Trolleys 12.5 16 10.5Vices 15.5 13 8.5Wheelbarrows 5 40 30Wrappers (pallets) 10 20 13.5

Hire equipment (HEQU)Baby gear for hire (excluding child restraints (capsules and car seats)) - applies

from 2007/08 and subsequent income years 4 50 40Campervans acquired between 1 April 2005 and prior to the 2010/11 income year 10 20 13.5Campervans acquired during or after the 2010/11 income year (residual value

estimated at 20%) 8 20 13.5Lay-flat hoses 3 67 67Motorhomes acquired between 1 April 2005 and prior to the 2010/11 income year 10 20 13.5Motorhomes acquired during or after the 2010/11 income year (residual value

estimated at 20%) 8 20 13.5Portable fencing (galvanised steel) - applies from the 2015 and subsequent

income years 5 40 30

Hire equipment (short-term hire of one month or less only) (HIRE)Agriculture, horticulture and aquaculture equipment for hire with a general DV rate

based on an estimated useful life of 15.5 years 10 20 13.5Agriculture, horticulture and aquaculture machines for hire with a general DV rate

based on an estimated useful life of 8 years 5 40 30Agriculture, horticulture and aquaculture machines for hire with a general DV rate

based on an estimated useful life of 5 years 3 67 67Boilers and heaters for hire with a general DV rate based on an estimated useful

life of 5 years 3 67 67Cleaning equipment for hire with a general DV rate based on an estimated useful

life of 3 years 2 100 100Cleaning, refuse and recycling equipment for hire with a general DV rate based on

an estimated useful life of 8 years 5 40 30Compact disc players 2 100 100Compact discs 1 100 100

Part

2

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DV depn rate (%)

SL depn rate (%)

Hire equipment (short-term hire of one month or less only) (HIRE) - continuedCompressed air plant for hire with a general DV rate based on an estimated useful

life of 10 years 6.66 30 21Concrete and plaster machines for hire with a general D rate based on an estimated

useful life of 3 years 2 100 100Contractors, building and quarrying equipment for hire with a general DV rate based

on an estimated useful life of 15.5 years 10 20 13.5Contractors, building and quarrying equipment for hire with a general DV rate based

on an estimated useful life of 3 years 2 100 100Contractors, building and quarrying equipment for hire with a general DV rate based

on an estimated useful life of 5 years 2 100 100Contractors, building and quarrying equipment for hire with a general DV rate based

on an estimated useful life of 8 years 5 40 30Contractors, building and quarrying plant for hire with a general DV rate based on

an estimated useful life of 12.5 years 8 25 17.5Digital versatile disc players (DVD players) 2 100 100Digital versatile discs (DVDs) 1 100 100Engineering equipment for hire with a general DV rate based on an estimated useful

life of 5 years 3 67 67Engineering plant and equipment for hire with a general DV rate based on

an estimated useful life of 12.5 years 8 25 17.5Fork lift trucks - 8 tonnes and over 8 25 17.5Fork lift trucks - under 8 tonnes 6.66 30 21Furniture (loose) with a general DV rate of 18% (residual value has been estimated

at 25%) 2 50 40Furniture (loose) with a general DV rate of 20% (residual value has been estimated

at 25%) (2009/2010 and subsequent years) 2 50 40Lay-flat hoses 3 67 67Lifting equipment for hire with a general DV rate based on an estimated useful life

of 10 years 6.66 30 21Lifting equipment for hire with a general DV rate based on an estimated useful life

of 12.5 years 8 25 17.5Lifting equipment for hire with a general DV rate based on an estimated useful life

of 15.5 years 12.5 16 10.5Lifting equipment for hire with a general DV rate based on an estimated useful life

of 25 years 15.5 13 8.5Lifting equipment for hire with a general DV rate based on an estimated useful life

of 5 years 3 67 67Marquee accessories (other than poles and frames) 5 40 30Marquee poles (wood) 15.5 13 8.5Marquee poles and frames (metal with integral winching mechanism) 8 25 17.5Marquee poles and frames (metal) 10 20 13.5Marquees (canvas roof and walls, ropes/tie-downs where permanently attached) 8 25 17.5Marquees (roof and walls of fabrics other than canvas, ropes/tie-downs where

permanently attached) 5 40 30Motor vehicles (for transporting people, up to and including 12 seats) 4 50 40Motor vehicles - Class NA (for transporting light goods, gross vehicle mass not over

3.5 tonnes and used for short-term hire) 6.66 30 21Motor vehicles - Class NB (for transporting medium goods, gross vehicle mass over

3.5 but not over 12 tonnes and used for short-term hire) 8 25 17.5Motor vehicles - Class NC (for transporting heavy goods, gross vehicle mass over

12 tonnes and used for short-term hire) 6.66 30 21Office equipment and furniture for hire with a general DV rate based on an estimated

useful life of 8 years 5 40 30Party hire equipment 4 50 40Power generation and electrical reticulation systems for hire with a general DV rate

based on an estimated useful life of 10 years 8 25 17.5Pumping sets for hire with a general DV rate based on an estimated useful life

of 10 years 6.66 30 21Pumping sets for hire with a general DV rate based on an estimated useful life

of 12.5 years 8 25 17.5Trailers - Class TA and TB (for transporting light goods, gross vehicle mass not over

3.5 tonnes and used for short-term hire) excluding domestic trailers 10 20 13.5Trailers - Class TC (for transporting medium goods, gross vehicle mass over

3.5 tonnes but not over 10 tonnes and used for short-term hire) 12.5 16 10.5Trailers - Class TD (for transporting heavy goods, gross vehicle mass over 10 tonnes

and used for short-term hire) 10 20 13.5


Part 2


DV depn rate (%)

SL depn rate (%)

Hire equipment (short-term hire of one month or less only) (HIRE) - continuedTrailers - domestic (not over 1 tonne, used for short-term hire) 6.66 30 21Video cassette recorders and/or players (VCRs) 2 100 100Video game players 1 100 100Video games discs 1 100 100

Lifting (LIFT)Blocks (chain) 10 20 13.5Blocks (pulley) 10 20 13.5Blocks (wire rope) 12.5 16 10.5Boat lift storage system (inflatable) 8 25 17.5Capstans 25 8 6Cranes (derrick) 25 8 6Cranes (for containers) 25 8 6Cranes (jib) 25 8 6Cranes (luffing) 25 8 6Cranes (mobile) 15.5 13 8.5Cranes (overhead travelling) 25 8 6Cranes (tower) 25 8 6Cranes and other lifting devices (default class) 25 8 6Gantries 25 8 6Hoists (skip) 15.5 13 8.5Hoists (vehicle) 12.5 16 10.5Jacks 5 40 30Lifting platforms 15.5 13 8.5Load skates 12.5 16 10.5Spreaders 25 8 6Straddle carriers 15.5 13 8.5Weighers (crane type) 10 20 13.5Winches 25 8 6Winding gear (pit head) 20 10 7

Office equipment and furniture (OFUR)Air conditioners (mobile) 8 25 17.5Answering machines (for telephones) 3 67 67Appliances (domestic type) 8 25 17.5Aquariums 4 50 40Benches 20 10 7Binding machines 8 25 17.5Calculators 3 67 67Chairs 12.5 16 10.5Cheque signing machines 8 25 17.5Clock systems (centralised) 10 20 13.5Coin and note counters 8 25 17.5Comparators (consumer electronic comparative display units) 3 67 67Counters (fitted) 20 10 7Cupboards 20 10 7Dehumidifiers 8 25 17.5Desks 15.5 13 8.5Dictating machines 3 67 67Doors (strongroom) 25 8 6Drawing boards 15.5 13 8.5Duplicators (spirit) 8 25 17.5Duplicators (stencil) 8 25 17.5Facsimile machines 5 40 30Filing cabinets 15.5 13 8.5Flameproof cabinets 25 8 6Furniture (fitted) 20 10 7Furniture (loose) 12.5 16 10.5Guillotines 15.5 13 8.5Integrated silk flower arrangements (PROV) 2 100 100Intercom systems 8 25 17.5Microfiche printers 8 25 17.5Microfiche readers 8 25 17.5Microfilm printers 8 25 17.5

Part

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DV depn rate (%)

SL depn rate (%)

Office equipment and furniture (OFUR) - continuedMicrofilm readers 8 25 17.5Mobile telephones, including smartphones 3 67 67Monitoring systems 10 20 13.5Office equipment (default class) 5 40 30Office furniture (default class) 12.5 16 10.5PA systems 8 25 17.5Paging systems 5 40 30Paintings and drawings, in either case being property the value of which might

reasonably be expected in normal circumstances to decline in value 20 10 7Photocopiers 5 40 30Plan copiers 5 40 30Postal franking machines 8 25 17.5Prints (including limited edition prints) 10 20 13.5Projectors 8 25 17.5Radios 5 40 30Safes 25 8 6Safety deposit boxes 25 8 6Screens (for offices) 15.5 13 8.5Security systems 10 20 13.5Shelving (fixed) 20 10 7Shredders 8 25 17.5Tables 15.5 13 8.5Telephone systems 6.66 30 21Telephones (portable) 3 67 67Time recorders 10 20 13.5Transcribing machines 3 67 67Typewriters 5 40 30Water coolers 8 25 17.5Whiteboards (electronic) 5 40 30Word processors 5 40 30

Pet grooming and cleaning equipmentPet/animal clippers - applies to the 2014 and subsequent income years 5 40 30Pet dryer units (portable) - applies to the 2014 and subsequent income years 5 40 30Pet grooming and cleaning equipment (default class) - applies to the 2014 and

subsequent income years 8 25 17.5Pet/animal vacuum clipper units - applies to the 2014 and subsequent income years 5 40 30Pet washers (portable) - applies to the 2014 and subsequent income years 8 25 17.5

Pumping sets (where not industry specified) (PUMP)Borewell pumps 10 20 13.5Centrifugal pumps 10 20 13.5Dosing pumps 5 40 30Drum pumps 5 40 30Fire main pumps 25 8 6Fire pumps (portable) 10 20 13.5Geared type pumps 12.5 16 10.5Hydraulic pumps 12.5 16 10.5In-line pumps 10 20 13.5Laboratory pumps 5 40 30Peristaltic pumps 5 40 30Piston type pumps 12.5 16 10.5Pneumatic (not diaphragm type) pumps 10 20 13.5Pneumatic diaphragm pumps 5 40 30Pump chambers and similar 50 4 3Pumps (default class) 10 20 13.5Pumps (for use with highly corrosive products, for example, strong acid or alkali) 3 67 67Sewerage pumps 10 20 13.5Sprinkler pumps 25 8 6Stainless steel constructed pumps 12.5 16 10.5Stator type pumps 12.5 16 10.5Submersible pumps 10 20 13.5Sump pumps 10 20 13.5Vacuum pumps 12.5 16 10.5


Part 2


DV depn rate (%)

SL depn rate (%)

Refrigeration (REFR)Blast freezing equipment 15.5 13 8.5Chilling/cooling plant (for water) 15.5 13 8.5Compressors (for refrigeration, 15kw and above) 20 10 7Compressors (for refrigeration, below 15kw) 12.5 16 10.5Condensers 20 10 7Control equipment 5 40 30Data logging equipment 5 40 30Evaporators 20 10 7Fans 15.5 13 8.5Forced draught coolers 15.5 13 8.5Freezers (for carcasses) 15.5 13 8.5Freezers (for cartons) 15.5 13 8.5Gas detectors (fixed) - applies from the 2015 and subsequent income years 10 20 13.5Gas detectors (hand-held) - applies from the 2015 and subsequent income years 5 40 30Glycol refrigeration equipment 20 10 7Heat exchangers (except stainless steel) 20 10 7Heat exchangers (stainless steel) 25 8 6Pots (ammonia) 25 8 6Pumps (ammonia) 12.5 16 10.5Pumps (heat) 10 20 13.5Purgers 25 8 6Receivers 25 8 6Refrigeration plant and equipment (default class) 20 10 7Temperature probes (fixed) 5 40 30Temperature probes (portable) 5 40 30

Reticulation systems, including power generation (excluding electrical, communications and gas reticulation) (RETC)

Culverts (concrete) 50 4 3Inflatable pipeline plug (PROV 13) 3 67 67Pipeline crawler (PROV 13) 5 40 30Piping (for sewerage) 25 8 6Piping (for steam) 20 10 7Piping (for storm-water) 25 8 6Piping (for water) 25 8 6Pushrod/cable propelled pipeline camera inspection systems (not including

pipeline crawlers) 4 50 40Rectifiers 25 8 6Reticulation (default class) 25 8 6Spillways (concrete) 50 4 3Tunnels (concrete) 50 4 3Tunnels (partly lined) 50 4 3Valves (for sewerage) 25 8 6Valves (for steam) 20 10 7Valves (for storm-water) 25 8 6Valves (for water) 25 8 6

Scientific and laboratory equipment (excluding equipment used in a medical laboratory) (SCIA)

Analysers 8 25 17.5Autoclaves 20 10 7Baths (water) 12.5 16 10.5Callipers 8 25 17.5Centrifuges 10 20 13.5Chambers (vacuum) 10 20 13.5Chromatographs 8 25 17.5Compasses 8 25 17.5Cylinders (gas) 5 40 30Electrical test meters 8 25 17.5Electronic balances 8 25 17.5Flasks (vacuum) 10 20 13.5Flow measuring equipment 6.66 30 21Freezers 10 20 13.5Fume cabinets 15.5 13 8.5Furnaces 15.5 13 8.5

Part

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DV depn rate (%)

SL depn rate (%)

Scientific and laboratory equipment (excluding equipment used in a medical laboratory) (SCIA) - continued

Furniture (fixed) 20 10 7Furniture (loose, laboratory) 10 20 13.5Gas detectors (fixed) - applies from the 2015 and subsequent income years 10 20 13.5Gas detectors (hand-held) - applies from the 2015 and subsequent income years 5 40 30Hardness testers and similar (laboratory) 15.5 13 8.5Incubators (laboratory) 12.5 16 10.5Instruments (hand-held) 5 40 30Irradiation plant 25 8 6Linear accelerator/simulator 10 20 13.5Meteorological equipment 10 20 13.5Micrometers 8 25 17.5Microscope equipment 10 20 13.5Microtomes 10 20 13.5Navigational equipment 8 25 17.5Oscilloscopes 8 25 17.5Ovens 12.5 16 10.5Patient monitoring equipment 8 25 17.5Radiation detection equipment 8 25 17.5Recorders 8 25 17.5Refrigerators 8 25 17.5Respiration apparatus 10 20 13.5Scientific and laboratory equipment (excluding medical laboratory equipment)

(default class) 10 20 13.5Spectrophotometers 8 25 17.5Sterilisers 20 10 7Surveying equipment 8 25 17.5Surveying equipment (electronic) 4 50 40Telescopes (optical) 25 8 6Telescopes (radio) 25 8 6Test chambers (acquired during the 2010 or subsequent income years) 12.5 16 10.5Ultrasonic equipment 8 25 17.5Vessels (vacuum) 10 20 13.5Washer decontaminators 8 25 17.5X-ray cassettes 5 40 30X-ray equipment (except as shown elsewhere) 10 20 13.5X-ray equipment (mobile) 8 25 17.5X-ray processors 8 25 17.5X-ray viewers 12.5 16 10.5

Software (SOFT)Kiwiplus, Kiwifruit Software Package, designed for a specific year 1 100 100Software able to be used in the preparation or filing of income tax returns relating

to one particular income year only (applies from 2005/06 and subsequent income years) 2 100 100

The copyright in software, the right to use the copyright in software or the right to use software 4 50 40

Tanks, vats and reservoirs (where not industry specified) (TANK)Reservoirs (concrete, above ground) 50 4 3Reservoirs (concrete, in-ground) 100 2 1.5Reservoirs (lined earth) 50 4 3Reservoirs (other than concrete or lined-earth) 33.3 6 4Tanks (underground) 20 10 7Tanks and vats (ceramic) 25 8 6Tanks and vats (concrete) 25 8 6Tanks and vats (default class) 25 8 6Tanks and vats (fibreglass) 12.5 16 10.5Tanks and vats (plastic) 12.5 16 10.5Tanks and vats (pressure) 25 8 6Tanks and vats (rubber-lined) 25 8 6Tanks and vats (stainless steel) 25 8 6Tanks and vats (steel, galvanised) 20 10 7Tanks and vats (steel, mild, welded) 20 10 7Tanks and vats affected by highly corrosive acid or alkali (with a general DV rate

based on an estimated useful life of 12.5 years) 8 25 17.5


Part 2


DV depn rate (%)

SL depn rate (%)

Tanks, vats and reservoirs (where not industry specified) (TANK) - continuedTanks and vats affected by highly corrosive acid or alkali (with a general DV rate

based on an estimated useful life of 20 years) 10 20 13.5Tanks and vats affected by highly corrosive acid or alkali (with a general DV rate

based on an estimated useful life of 25 years) 12.5 16 10.5

Transportation (TRAN)Aeroplanes (mechanically propelled, fixed wing, of an unladen weight not exceeding

15,000kg) (residual value has been estimated at 25%) 15 10 7Aeroplanes (mechanically propelled, fixed wing, of an unladen weight over 15,000kg,

other than helicopters) (residual value has been estimated at 25%) 15 10 7Aeroplanes (top-dressing and spraying) and specialised attachments 10 20 13.5Aircraft (international passenger) 15 10Airport runways 33.3 6 4Airships 12.5 16 10.5Ambulances 12.5 16 10.5Animal-drawn vehicles 20 10 7Baggage conveyor systems 15.5 13 8.5Baggage imaging machines 8 25 17.5Balloons 12.5 16 10.5Barges 20 10 7Barriers (electrically operated) 10 20 13.5Bicycles (pedal) 5 40 30Boat lift storage system (inflatable) 8 25 17.5Bulkheads (insulated, removable) 4 50 40Buoys 20 10 7Buses (for transporting people, over 12 seats) 12.5 16 10.5Cablecars 20 10 7Campervans acquired between 1 April 2005 and prior to the 2010/11 income year 10 20 13.5Campervans acquired during or after the 2010/11 income year (residual value

estimated at 20%) 8 20 13.5Canoes 10 20 13.5Caravans 12.5 16 10.5Chairlifts 20 10 7Child restraints (capsules and car seats) for hire 5 40 30Coaches (for transporting people, over 12 seats) 12.5 16 10.5Concrete trucks 12.5 16 10.5Containers (insulated, below 8m3) 5 40 30Containers (shipping) 20 10 7Dirigibles 12.5 16 10.5Dredges 20 10 7Drilling platforms 20 10 7Dump trucks 15.5 13 8.5Ferries 20 10 7Fire boats 25 8 6Fire engines 20 10 7Fleet tracking unit (PROV 21) - applies from 2010/11 and subsequent income years 6 30 21Flight simulators (FTD and FNPT certifiable) aircraft specific (full-motion) - applies

from 2007/08 and subsequent income years 15.5 13 8.5Flight simulators (FTD and FNPT certifiable) aircraft specific (non-motion) - applies

from 2007/08 and subsequent income years 8 25 17.5Flight simulators (FTD and FNPT certifiable) upgradeable/multi aircraft specific

(non-motion) - applies from 2007/08 and subsequent income years 15.5 13 8.5Flight simulators (Non-certifiable) (non-motion) - applies from 2007/08 and

subsequent income years) 4 50 40Floating docks 25 8 6Forklift trucks (8 tonnes and over used for short-term hire of 1 month or less only)

2010/11 and subsequent income years. 8 25 17.5Forklift trucks (8 tonnes and over) 12.5 16 10.5Forklift trucks (under 8 tonnes used for short-term hire of 1 month or less only)

2010/11 and subsequent income years 6.66 30 21Forklift trucks (under 8 tonnes) 10 20 13.5Freight cars (rail) 25 8 6Freight cars (tramway) 25 8 6Funicular railways 20 10 7Gliders 12.5 16 10.5

Part

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DV depn rate (%)

SL depn rate (%)

Transportation (TRAN) - continuedGondolas and the like 20 10 7Gyrocopters 3 67 67Hang gliders 3 67 67Helicopters 20 10 7Horse floats 20 10 7Hovercraft 12.5 16 10.5Inflatable boats 8 25 17.5Inflatable rafts 8 25 17.5Jetboats 10 20 13.5Jetskis 5 40 30Lifeboats (excluding inflatable) 15.5 13 8.5Lifejackets and the like 4 50 40Locomotives (diesel) 25 8 6Locomotives (electric) 25 8 6Locomotives (steam) 25 8 6Maintenance cars (rail) 25 8 6Maintenance cars (tramway) 25 8 6Metal detectors 8 25 17.5Microlites 3 67 67Military type vehicles 15.5 13 8.5Minibuses (up to and including 12 seats) (residual value has been estimated at 25%) 5 30 21Monorail vehicles 15.5 13 8.5Mopeds 6.66 30 21Motor launches 20 10 7Motor scooters 6.66 30 21Motor vehicles (for transporting people, up to and including 12 seats and used for

short-term hire of 1 month or less only) 4 50 40Motor vehicles (for transporting people, up to and including 12 seats) (residual value

has been estimated at 25%) 5 30 21Motor vehicles - class NA (for transporting light goods, gross vehicle mass not over

3.5 tonnes and used for short-term hire of 1 month or less only) - applies from 2010/11 and subsequent income years 6.66 30 21

Motor vehicles - class NA (for transporting light goods, gross vehicle mass up to 3.5 tonnes) 10 20 13.5

Motor vehicles - class NB (for transporting medium goods, gross vehicle mass over 3.5 but not over 12 tonnes and used for short-term hire of 1 month or less only) - applies from 2010/11 and subsequent income years 8 25 17.5

Motor vehicles - class NB (for transporting medium goods, gross vehicle mass over 3.5 tonnes and used for short-term hire of 1 month or less only but not over 12 tonnes) 12.5 16 10.5

Motor vehicles - class NC (for transporting heavy goods, gross vehicle mass over 12 tonnes) and used for short-term hire of 1 month or less only - applies from 2010/11 and subsequent income years 6.66 30 21

Motor vehicles - class NC (for transporting heavy goods, gross vehicle mass over 12 tonnes) 10 20 13.5

Motorcycles 6.66 30 21Motorhomes acquired between 1 April 2005 and prior to the 2010/11 income year 10 20 13.5Motorhomes acquired during or after the 2010/11 income year (residual value

estimated at 20%) 8 20 13.5Outboard motors 5 40 30Pallet covers (insulated) 2 100 100Parachutes 3 67 67Pleasure vessels 15.5 13 8.5Radar navigational signalling equipment 10 20 13.5Radar navigational traffic control equipment 10 20 13.5Rail passenger service electric multiple units - applies from the 2015 and subsequent

income years 25 8 6Railway jiggers 20 10 7Rapid DC car charging stations - applies to the 2017 and subsequent income years 10 20 13.5Road signs 6.66 30 21Roll-on/roll-off vessels 20 10 7Roof racks 5 40 30Rowing boats 15.5 13 8.5Rubbish trucks 12.5 16 10.5Ship loading and unloading equipment (not elsewhere specified) 15.5 13 8.5


Part 2


DV depn rate (%)

SL depn rate (%)

Transportation (TRAN) - continuedShips (bulk carrier) 20 10 7Ships (cargo) 25 8 6Ships (container) 20 10 7Ships (cruise) 25 8 6Ships (livestock) 20 10 7Ships (refrigerated) 20 10 7Ships (tanker) 20 10 7Sidecars 6.66 30 21Signs (street nameplates) 6.66 30 21Small boats 15.5 13 8.5Special-purpose vehicles 12.5 16 10.5Speed humps (metal) 5 40 30Speed humps (plastic) - applies from 2007/08 and subsequent income years 5 40 30Speed humps (rubber) - applies from 2007/08 and subsequent income years 10 20 13.5Straddle carriers 15.5 13 8.5Street furniture (excluding signs) 5 40 30Taxis (up to and including 12 seats) (residual value has been estimated at 25%) 5 30 21Towing tractors 15.5 13 8.5Tracklayers 15.5 13 8.5Tracks (monorail) 25 8 6Tracks (rail) 25 8 6Traction batteries 5 40 30Traction engines 25 8 6Tractors (farm type) 15.5 13 8.5Traffic lights 12.5 16 10.5Trailers - domestic (up to 1 tonne) 8 25 17.5Trailers (domestic, up to 1 tonne used for short-term hire of 1 month or less only) 6.66 30 21Trailers - class TC (for transporting medium goods, gross vehicle mass over

3.5 tonnes but not over 10 tonnes and used for short-term hire of 1 month or less only) - applies from 2010/11 and subsequent income years 12.5 16 10.5

Trailers class TD (transporting heavy goods; GVM over 10 tonne) 15.5 13 8.5Trailers - class TD (for transporting heavy goods, gross vehicle mass over 10 tonnes

and used for short-term hire of 1 month or less only) - applies from 2010/11 and subsequent income years 10 20 13.5

Trailers - classes TA and TB (for transporting light goods, gross vehicle mass up to 3.5 tonnes and used for short-term hire of 1 month or less only) excluding domestic trailers - applies from 2010/11 and subsequent income years 10 20 13.5

Trailers - classes TA and TB (for transporting light goods, gross vehicle mass up to 3.5 tonnes) excluding domestic trailers 15.5 13 8.5

Tram tracks 20 10 7Tram wires 20 10 7Transportation (default class) 20 10 7Tricycles (pedal) 5 40 30Trolley bus wires 20 10 7Trolley buses 15.5 13 8.5Tugs 25 8 6Tyre chains 3 67 67Vehicles, road-going (not elsewhere specified) 15.5 13 8.5Vending machines (for tickets) 8 25 17.5Windsurfers 3 67 67Yachts (international ocean-going) 6 15 10Yachts (other than international ocean-going) 15.5 13 8.5

Water and effluent treatment (where not industry specified) (WATR)Aerators 5 40 30Blowers 12.5 16 10.5Borewells 20 10 7Chart recorders 5 40 30Chlorinating systems 10 20 13.5Clarifiers 25 8 6Comminutors 10 20 13.5Concentrators 25 8 6

Part

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DV depn rate (%)

SL depn rate (%)

Water and effluent treatment (where not industry specified) (WATR) - continuedDecanters 12.5 16 10.5De-ionising plant 10 20 13.5Digesters 25 8 6Disinfection systems (ultraviolet) 10 20 13.5Fittings (ceramic) 25 8 6Fittings (concrete) 25 8 6Fittings (plastic) 25 8 6Fittings (steel) 25 8 6Flocculators 25 8 6Flow meters 5 40 30Gas detectors (fixed) - applies from the 2015 and subsequent income years 10 20 13.5Gas detectors (hand-held) - applies from the 2015 and subsequent income years 5 40 30Heat exchangers 15.5 13 8.5Inflatable pipeline plug (PROV 13) 3 67 67Leak detectors 10 20 13.5Meters 5 40 30Mixers 10 20 13.5Pipeline crawler (PROV 13) 5 40 30Piping (ceramic) 25 8 6Piping (concrete) 25 8 6Piping (concrete-lined steel) 25 8 6Piping (fibrous cement) 25 8 6Piping (plastic) 25 8 6Piping (steel) 25 8 6Presses (belt) 12.5 16 10.5Pushrod/cable propelled pipeline camera inspection systems (not including

pipeline crawlers) 4 50 40Regeneration plant 10 20 13.5Reservoirs (above ground, concrete) 50 4 3Reservoirs (in-ground, concrete) 100 2 1.5Reservoirs (lined earth) 50 4 3Reservoirs (other than concrete or lined earth type) 33.3 6 4Screens (bar) 10 20 13.5Screens (rotary, except stainless steel) 10 20 13.5Screens (stainless steel) 15.5 13 8.5Thickeners 25 8 6Valve and pump chambers and similar 50 4 3Valves (ceramic) 25 8 6Valves (concrete) 25 8 6Valves (plastic) 25 8 6Valves (steel) 25 8 6Vessels (filter) 25 8 6Water and effluent treatment plant and equipment (default class) 25 8 6

Weighing machines (where not industry specified) (WEIG)Batch weighers 8 25 17.5Check weighers 8 25 17.5Computer weighers 8 25 17.5Digital indicators 8 25 17.5Digital platforms 8 25 17.5Electronic indicators 8 25 17.5Electronic platforms 8 25 17.5Mechanical weighing machines 20 10 7Shop scales 8 25 17.5Weigh belts 8 25 17.5Weighbridges (above-ground type) 12.5 16 10.5Weighbridges (in-ground type) 25 8 6Weighing machines (default class) 8 25 17.5Weighing machines (electronic) 8 25 17.5

General depreciation rates - Inland Revenue Department · 2020-05-26 · 2 GENERAL DEPRECIATION...

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Transcript of General depreciation rates - Inland Revenue Department · 2020-05-26 · 2 GENERAL DEPRECIATION...