general depreciation rates

IR 265 February 2015

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 assets 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 guide (IR 260). Excluded depreciable assets must be depreciated using the historic ratessee our guide Historic depreciation rates (IR 267).

The IR 267 is only available on our website www.ird.govt.nz under Forms and guides.

Note

Our online depreciation rate finder allows you to quickly search for assets across all industry and asset categories. Go to www.ird.govt.nz (search keywords: work it out).

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 DV rate including the 20% loading

Column 4 the SL rate

Column 5 the SL rate including the 20% loading.

Depreciation on new assets, including new assets never used or held for use in New Zealand, and imported secondhand assets, is calculated using either the DV or SL rate plus 20% loading. For secondhand assets acquired in New Zealand, buildings and imported used cars, the 20% loading doesnt apply.

Removal of 20% loadingThe 20% depreciation loading has been removed and will only apply to eligible assets with binding contracts for purchases that were entered into on or before 20 May 2010.

Special rules that apply to buildingsBuildings acquired on or after 19 May 2005 must apply the rates from the 200506 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.

From the 201112 income year, depreciation on buildings has reduced to 0% where buildings have an estimated useful life of 50 years or more. This applies to both commercial and residential properties, including leasehold property, and regardless of when the building was acquired. Depreciation will still be applicable for buildings with a life of less than 50 years. 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 NewZealand. 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 wont reduce its estimated useful life.

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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 its 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 doesnt 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 its seen as being part of the building. You can find this in the Tax Information Bulletin Vol 22, No 4 (May 2010).

Maximum depreciation claimsWhether youre using the straight line (SL) or diminishing value (DV) method you cant claim depreciation in excess of the cost price/value of the depreciable asset. To make sure you dont claim more depreciation than youre entitled to, you need to keep a track of the adjusted tax value of the asset. Youll 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.

Example

1 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 dishwashers adjusted tax value is less than the original calculated depreciation of $252.00. The amount of depreciation claimed cant exceed the adjusted tax value so no further depreciation can be claimed on the dishwasher after year five.


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 isnt 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 www.ird.govt.nz

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 doesnt apply to assets acquired after 20 May 2010.** For buildings, depreciation will reduce to 0% from the 201112 income year where they have an estimated useful life of

50 years or more.

The general depreciation rates, including the 20% loading, are listed in the table below.

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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 7Audio and video recording studios

and professional photography 8Bakeries 8Battery manufacturing 9Brewing, winemaking and distilleries 9Cable making 11Cement manufacturing 11Chemical plant (including soap,

detergent, paint, glue, starch, colour, personal products and fertiliser) 11

Cigarette manufacturing 12Cleaning, refuse and recycling 13Concrete and plaster 13Contractors, builders and quarrying 14Dairy plant 15Electrical and electronic engineering

(for test equipment see also Asset category: Scientific and laboratory equipment) 16

Engineering (including automotive) 16Fishing (see also Meat and fish processing) 18Food processing 19Footwear manufacturing 20Glass 21Hotels, motels, restaurants, cafes, taverns

and takeaway bars 21Laundry 23Leisure 23Manufacturers (not elsewhere specified) 26Meat and fish processing 27Medical and medical laboratory 28Metal industries (primary) and foundries 29Milling (including grain handling and

seed cleaning) 30Mining (see also Contractors, builders

and quarrying) 31Oil and gas industry 31Packaging (excluding plastic packaging) 32Pharmaceuticals 32Plastics 33Pottery, tile and brick making 33

Power generation and electrical reticulation systems 34

Printing and photographic (see also Audio and video recording studios and professional photography) 35

Pulp and paper manufacturing 36Residential rental property chattels 37Rubber and tyre manufacturing 38Shops 38Tanning and fellmongering 40Telecommunications

(see also Telephone systems under asset category: Office equipment and furniture) 40

Textile, garment and carpet manufacturing 41Timber and joinery industries 42Undersea maintenance (where equipment

used under salt water or on a maintenance barge on salt water) 43

Part 2 Asset categories 45Building fit-out

(when in books separately from building cost) 45

Boilers and heaters (where not industry specified) 46

Books, music and manuscripts 46Buildings and structures 47Clothing 49Compressed air plant

(where not industry specified) 49Computers 49Factory and other sundries 49Hire equipment 50Hire equipment (short-term hire

of one month or less only) 50Lifting (LIFT) 52Office equipment and furniture 53Pet grooming and cleaning equipment 54Pumping sets (where not industry specified) 54Refrigeration 54Reticulation systems, including power

generation (excluding electrical, communications and gas reticulation) 55

Scientific and laboratory equipment (excluding equipment used in a medical laboratory) 55

Software 56


Tanks, vats and reservoirs (where not industry specified) 56

Transportation 56Water and effluent treatment

(where not industry specified) 59Weighing machines

(where not industry specified) 60

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Industry categories

Est DV DV SL SL useful depn + 20% depn + 20% life rate loading rate loading (years) (%) (%) (%) (%)

Agriculture, horticulture and aquaculture (AGRI)Agricultural and horticultural machinery (default class) 15.5 13 15.6 8.5 10.2Aeroplanes (top dressing and spraying) and specialised

attachments 10 20 24 13.5 16.2Automated dairy drafting systems (2009/2010 and

subsequent years) 6.66 30 36 21 25.2Automated milking system from 2011/12 income year (PROV) 10 20 na 13.5 naBeekeeping equipment 12.5 16 19.2 10.5 12.6Bush cutters 5 40 48 30 36Chainsaws 3 67 80.4 67 80.4Cherry pickers 12.5 16 19.2 10.5 12.6Cleaning machinery 15.5 13 15.6 8.5 10.2Compressor (refrigerant) 12.5 16 19.2 10.5 12.6Crates (cattle) 10 20 24 13.5 16.2Crates (pigs) 10 20 24 13.5 16.2Crates (sheep) 10 20 24 13.5 16.2Cultivators (rotary) 5 40 48 30 36Dairy shed and yard (including pipe work bails, railings

and gates) 33.3 6 na 4 naEgg crates 3 67 80.4 67 80.4Equestrian arena consisting of permanent construction

materials excluding the base course (2010/2011 and subsequent years) (PROV) 12.5 16 19.2 10.5 12.6

Feeders (forage) 12.5 16 19.2 10.5 12.6Frost Fan (mobile) 15.5 13 na 8.5 naGrading machinery (computerised) 8 25 30 17.5 21Grading machinery (non-computerised) 15.5 13 15.6 8.5 10.2Harness 5 40 48 30 36Harvesters 15.5 13 15.6 8.5 10.2Hay balers 12.5 16 19.2 10.5 12.6Hi-trim shelter trimmer (including sub-frame) 10 20 24 13.5 16.2Hop kilns 15.5 13 15.6 8.5 10.2Irrigation piping (above ground) 15.5 13 15.6 8.5 10.2Irrigation pumps (above ground) 15.5 13 15.6 8.5 10.2Irrigators (travelling) 10 20 24 13.5 16.2Isolating transformers 8 25 30 17.5 21Kennels (dogs) 5 40 48 30 36Lawnmowers (domestic type used by lawn mowing

contractors) 2 100 100 100 100Lawnmowers (non-domestic type used by lawn mowing

contractors) 5 40 48 30 36Meal feeders, automated 20 10 na 7 naMilk storage vat/silo 15.5 13 15.6 8.5 10.2Milking plant 12.5 16 19.2 10.5 12.6Mowers (gang and PTO type) 12.5 16 19.2 10.5 12.6Mulchers (commercial) 4 50 60 40 48Mushroom growing tunnels (when in books separately

from building cost) 33.3 6 na 4 naMushroom spawning tunnels (when in books separately

from building cost) 33.3 6 na 4 naPacking machinery (computerised) 8 25 30 17.5 21Packing machinery (non-computerised) 15.5 13 15.6 8.5 10.2Pig feeding plant 8 25 30 17.5 21Pig watering systems 20 10 12 7 8.4Plant supports (hanging retractable wire) (2007/2008 and

subsequent years) 5 40 48 30 36Plant trolley 5 40 48 30 36Post hole borers (except PTO type) 5 40 48 30 36Post hole borers (PTO type) 12.5 16 19.2 10.5 12.6Poultry equipment 12.5 16 19.2 10.5 12.6Rifles (greater than 10,000 rounds per year) 2 100 100 100 100Rifles (less than 10,000 rounds per year) 6.66 30 36 21 25.2

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)

The 20% depreciation loading doesnt apply to assets acquired after 20 May 2010.

Part 1




Agriculture, horticulture and aquaculture (AGRI) continuedRollers 12.5 16 19.2 10.5 12.6Rotary dairy shed milking platforms (turntables) 25 8 9.6 6 7.2Saddlery 5 40 48 30 36Shearing equipment 8 25 30 17.5 21Shellfish nets 4 50 60 40 48Shellfish ropes 4 50 60 40 48Shellfish stakes 4 50 60 40 48Shotguns (greater than 50,000 rounds per year) 2 100 100 100 100Shotguns (less than 50,000 rounds per year) 6.66 30 36 21 25.2Sorting machinery (computerised) 8 25 30 17.5 21Sorting machinery (non-computerised) 15.5 13 15.6 8.5 10.2Sprayers (backpack) 5 40 48 30 36Sprayers (mobile crop) 12.5 16 19.2 10.5 12.6Sprayers (mobile weed) 12.5 16 19.2 10.5 12.6Spreaders 12.5 16 19.2 10.5 12.6Teat sprayers (automatic) 6.66 30 36 21 25.2Tools (hand) 3 67 80.4 67 80.4Tools (power) 3 67 80.4 67 80.4Tractor drawn implements 15.5 13 15.6 8.5 10.2Tractors (wheeled) 15.5 13 15.6 8.5 10.2Trough covers (plastic) (PROV) 5 40 48 30 36Wash down unit 10 20 24 13.5 16.2Wash down unit (portable) 3 67 80.4 67 80.4Water heaters 12.5 16 19.2 10.5 12.6Wintering pads (rubber) 6.66 30 36 21 25.2Woven reflective mulch 3 67 80.4 67 80.4

Audio and video recording studios and professional photography (AUDI)

Amplifiers 5 40 48 30 36Audio and video recording and photographic equipment

(default class) 5 40 48 30 36Autocue machines 5 40 48 30 36Cassettes 2 100 100 100 100Compact disc players 5 40 48 30 36Compact discs 2 100 100 100 100Copyright in sound recordings 1 100 100 100 100Digital versatile disc players (DVD players) 5 40 48 30 36Digital versatile discs (DVDs) 2 100 100 100 100Editing equipment 5 40 48 30 36Equalisers 5 40 48 30 36Lighting and accessories 5 40 48 30 36Masters 2 100 100 100 100Media 2 100 100 100 100Microphones 5 40 48 30 36Mixers 5 40 48 30 36Monitors 5 40 48 30 36Photography equipment (professional) 5 40 48 30 36Receivers 5 40 48 30 36Recording equipment (audio) 5 40 48 30 36Recording equipment (visual) 5 40 48 30 36Speakers 5 40 48 30 36Studio cameras (television) 7 30 36 21 25.2Tapes 2 100 100 100 100Tuners 5 40 48 30 36Video cameras 5 40 48 30 36Video cassette records and/or players (VCRs) 5 40 48 30 36Video games discs 2 100 100 100 100Video game players 3 67 80.4 67 80.4Video tapes 2 100 100 100 100

Bakeries (BAKE)Appliances (miscellaneous kitchen type) 6.66 30 36 21 25.2Bag closers 12.5 16 19.2 10.5 12.6

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Bakeries (BAKE) continuedBakery machinery and equipment (default class) 15.5 13 15.6 8.5 10.2Benches 20 10 12 7 8.4Bread bagging machines 12.5 16 19.2 10.5 12.6Bread coolers 15.5 13 15.6 8.5 10.2Bun divider/moulders 15.5 13 15.6 8.5 10.2Cabinets (display) 12.5 16 19.2 10.5 12.6Cabinets (refrigerated) 12.5 16 19.2 10.5 12.6Conveyors 15.5 13 15.6 8.5 10.2Coolrooms 20 10 12 7 8.4Croissant machines 12.5 16 19.2 10.5 12.6Depositors 15.5 13 15.6 8.5 10.2Dividers 15.5 13 15.6 8.5 10.2Dough moulders 15.5 13 15.6 8.5 10.2Fume hoods 20 10 12 7 8.4Furniture (fitted) 20 10 12 7 8.4Kneaders 15.5 13 15.6 8.5 10.2Mixers 15.5 13 15.6 8.5 10.2Moulders (French stick) 12.5 16 19.2 10.5 12.6Ovens (built-in) 20 10 12 7 8.4Ovens (freestanding) 15.5 13 15.6 8.5 10.2Pastry brakes 15.5 13 15.6 8.5 10.2Provers 15.5 13 15.6 8.5 10.2Sifting machines 12.5 16 19.2 10.5 12.6Sinks 20 10 12 7 8.4Slicing machines 15.5 13 15.6 8.5 10.2Tins 5 40 48 30 36Trays 5 40 48 30 36Utensils (including pots and pans) 3 67 80.4 67 80.4

Battery manufacturing (BATT)Acid filling machines 10 20 24 13.5 16.2Acid production plant 15.5 13 15.6 8.5 10.2Automated assembly lines 10 20 24 13.5 16.2Battery breaker 15.5 13 15.6 8.5 10.2Battery manufacturing machinery (default class) 15.5 13 15.6 8.5 10.2Charging plant 10 20 24 13.5 16.2Drying and curing plant 15.5 13 15.6 8.5 10.2Grid casting machines 15.5 13 15.6 8.5 10.2Grid casting moulds 5 40 48 30 36Ingot casting machines 15.5 13 15.6 8.5 10.2Oxide manufacturing plant 15.5 13 15.6 8.5 10.2Pasting machines 15.5 13 15.6 8.5 10.2Plastic moulding machinery 15.5 13 15.6 8.5 10.2Smelter furnaces 20 10 12 7 8.4Smelter refining pots 15.5 13 15.6 8.5 10.2

Brewing, winemaking and distilleries (BREW)Barrels (wooden) 5 40 48 30 36Bins (bulk grain) 25 8 9.6 6 7.2Bins (other than stainless steel for fermentation, malting,

grist and storage) 20 10 12 7 8.4Bins (stainless steel for fermentation, malting, grist and

storage) 25 8 9.6 6 7.2Bird netting 5 40 48 30 36Bottle machines/lines 15.5 13 15.6 8.5 10.2Brewing; winemaking or distilling plant and machinery

(default class) 20 10 12 7 8.4Canning machines/lines 15.5 13 15.6 8.5 10.2Capping machines 15.5 13 15.6 8.5 10.2Carbonators 15.5 13 15.6 8.5 10.2Carton erecting machines 15.5 13 15.6 8.5 10.2Checkers (level) 8 25 30 17.5 21CO2 reclaim plant 20 10 12 7 8.4Coding machines 5 40 48 30 36

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Brewing, winemaking and distilleries (BREW) continuedConveyors 15.5 13 15.6 8.5 10.2Conveyors (roller) 12.5 16 19.2 10.5 12.6Cookers (yeast) 25 8 9.6 6 7.2Coolers 20 10 12 7 8.4Cooperage plant 20 10 12 7 8.4Corking machines 15.5 13 15.6 8.5 10.2Crates (wood or plastic) 2 100 100 100 100Crushers (fruit) 20 10 12 7 8.4Depalletisers 20 10 12 7 8.4Effluent plant (excluding stainless steel tanks and screens) 12.5 16 19.2 10.5 12.6Effluent plant (stainless steel construction) 15.5 13 15.6 8.5 10.2Elevators 20 10 12 7 8.4Filling machines (not elsewhere specified) 15.5 13 15.6 8.5 10.2Filters (other than filter presses, ultra filters and

pressure filters) 15.5 13 15.6 8.5 10.2Filters (pressure) 20 10 12 7 8.4Gluers (hot melt) 10 20 24 13.5 16.2Heat exchangers 15.5 13 15.6 8.5 10.2Hop frames 10 20 24 13.5 16.2Hop kilns 15.5 13 15.6 8.5 10.2Inspection equipment 8 25 30 17.5 21Keg filling machines/lines 15.5 13 15.6 8.5 10.2Kegs 10 20 24 13.5 16.2Labelling machines 15.5 13 15.6 8.5 10.2Metal detectors 10 20 24 13.5 16.2Meters (flow) 8 25 30 17.5 21Mills (malt) 20 10 12 7 8.4Mixers 20 10 12 7 8.4Packaging machines (not elsewhere specified) 15.5 13 15.6 8.5 10.2Palletisers 20 10 12 7 8.4Pasteurisers 15.5 13 15.6 8.5 10.2Presses (filter) 20 10 12 7 8.4Presses (fruit) 20 10 12 7 8.4Racks (bottle storage) 20 10 12 7 8.4Screens (gyratory) 12.5 16 19.2 10.5 12.6Screens (vibratory) 12.5 16 19.2 10.5 12.6Sealing machines (not elsewhere specified) 15.5 13 15.6 8.5 10.2Silos (bulk grain) 25 8 9.6 6 7.2Silos (other than stainless steel for fermentation, malting,

grist and storage) 20 10 12 7 8.4Silos (stainless steel for fermentation, malting, grist and

storage) 25 8 9.6 6 7.2Sterilising machines 15.5 13 15.6 8.5 10.2Stills (continuous) 20 10 12 7 8.4Stills (pot) 25 8 9.6 6 7.2Tanker filling plant 15.5 13 15.6 8.5 10.2Tanks (other than stainless steel for fermentation, malting,

grist and storage) 20 10 12 7 8.4Tanks (stainless steel for fermentation, malting, grist and

storage) 25 8 9.6 6 7.2Tuns (lauter) 25 8 9.6 6 7.2Tuns (mash) 25 8 9.6 6 7.2Ultrafiltration plant 6.6 30 36 21 25.2Vats (other than stainless steel for fermentation, malting,

grist and storage) 20 10 12 7 8.4Vats (stainless steel for fermentation, malting, grist and

storage) 25 8 9.6 6 7.2Washing machines 15.5 13 15.6 8.5 10.2Water softening plant 15.5 13 15.6 8.5 10.2Weighers (batch) 12.5 16 19.2 10.5 12.6Weighers (check) 8 25 30 17.5 21Whirlpools 25 8 9.6 6 7.2Wort boiler or kettle 25 8 9.6 6 7.2

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Cable making (CABL)Armouring machines 25 8 9.6 6 7.2Braiders 15.5 13 15.6 8.5 10.2Bunchers 25 8 9.6 6 7.2Cable drums 10 20 24 13.5 16.2Cable making equipment (default class) 20 10 12 7 8.4CCV lines 15.5 13 15.6 8.5 10.2Compounding plant (plastic) 15.5 13 15.6 8.5 10.2Control equipment 8 25 30 17.5 21Die polishing machinery 3 67 80.4 67 80.4Dies 3 67 80.4 67 80.4Drawing machines (multi-wire) 15.5 13 15.6 8.5 10.2Drawing machines (other) 25 8 9.6 6 7.2Electrical test equipment (electronic) 8 25 30 17.5 21Electrical test equipment (HV) 10 20 24 13.5 16.2Electrical test equipment (LV) 15.5 13 15.6 8.5 10.2Extruders (lead) 20 10 12 7 8.4Extruders (plastic) 15.5 13 15.6 8.5 10.2Extrusion lines (multiple) 15.5 13 15.6 8.5 10.2Fibre optic colouring lines 5 40 48 30 36Fibre optic stranders 10 20 24 13.5 16.2Impregnation plant 25 8 9.6 6 7.2Laying up machines 25 8 9.6 6 7.2Pallets (steel) 15.5 13 15.6 8.5 10.2Paper lappers 25 8 9.6 6 7.2Paper slitters 25 8 9.6 6 7.2Printers (gravure) 15.5 13 15.6 8.5 10.2Printers (jet) 5 40 48 30 36Rewind/repair lines 25 8 9.6 6 7.2Screening lines 15.5 13 15.6 8.5 10.2Stranding machines (planetary) 25 8 9.6 6 7.2Stranding machines (twist) 15.5 13 15.6 8.5 10.2Twining machines 15.5 13 15.6 8.5 10.2

Cement manufacturing (CEMN)Blowers 10 20 24 13.5 16.2Blowlines 20 10 12 7 8.4Cement manufacturing plant and equipment (default class) 25 8 9.6 6 7.2Conveyors 20 10 12 7 8.4Kilns (lime) 25 8 9.6 6 7.2Kilns (rotary) and associated equipment 25 8 9.6 6 7.2Kilns (vertical) and associated equipment 25 8 9.6 6 7.2Mills (ball) 25 8 9.6 6 7.2Mills (roller) 25 8 9.6 6 7.2Mixing plant 20 10 12 7 8.4Packing plant 20 10 12 7 8.4Silos (concrete) 50 4 4.8 3 3.6Tanks (concrete) 50 4 4.8 3 3.6

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

Blowers 12.5 16 19.2 10.5 12.6Blowing towers 25 8 9.6 6 7.2Canister manufacturing machines 12.5 16 19.2 10.5 12.6Capping machines 15.5 13 15.6 8.5 10.2Carton closing machines 15.5 13 15.6 8.5 10.2Charges (ball mill) 3 67 80.4 67 80.4Chemical plant and machinery (default class) 15.5 13 15.6 8.5 10.2Control equipment (process) 8 25 30 17.5 21Conveyors 15.5 13 15.6 8.5 10.2Conveyors (dosing) 12.5 16 19.2 10.5 12.6Conveyors (weighing) 8 25 30 17.5 21Depalletisers 20 10 12 7 8.4Dryers (fluid bed) 20 10 12 7 8.4Dryers (roller) 25 8 9.6 6 7.2

Part 1




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

Drying tunnels 20 10 12 7 8.4Dust controllers 12.5 16 19.2 10.5 12.6Feeders (vibratory) 10 20 24 13.5 16.2Fertiliser manufacturing plant 12.5 16 19.2 10.5 12.6Fillers (liquid) 12.5 16 19.2 10.5 12.6Fillers (sachet) 12.5 16 19.2 10.5 12.6Filling machines 15.5 13 15.6 8.5 10.2Gluing machines 12.5 16 19.2 10.5 12.6Glycerine manufacturing plant 25 8 9.6 6 7.2Glycerine refining plant 25 8 9.6 6 7.2Heat exchangers 20 10 12 7 8.4Loading machines (aerosol) 10 20 24 13.5 16.2Meters (solvent) 10 20 24 13.5 16.2Mills (ball) 20 10 12 7 8.4Mills (edge runner) 25 8 9.6 6 7.2Mills (refining) 25 8 9.6 6 7.2Mills (roll) 20 10 12 7 8.4Mixers 15.5 13 15.6 8.5 10.2Mixers (pressure) 25 8 9.6 6 7.2Mixers (vacuum) 25 8 9.6 6 7.2Palletisers 20 10 12 7 8.4Pilot plant 5 40 48 30 36Plodders 15.5 13 15.6 8.5 10.2Presses (filter) 25 8 9.6 6 7.2Sealing machines 15.5 13 15.6 8.5 10.2Separators (fines) 20 10 12 7 8.4Shakers (paint) 10 20 24 13.5 16.2Sifters 12.5 16 19.2 10.5 12.6Stampers (soap) 15.5 13 15.6 8.5 10.2Tube manufacturing machines 12.5 16 19.2 10.5 12.6Vessels (deaeration) 25 8 9.6 6 7.2Vessels (decantation) 25 8 9.6 6 7.2Vessels (pressure) 25 8 9.6 6 7.2Vessels (reactor) 25 8 9.6 6 7.2Wrappers 12.5 16 19.2 10.5 12.6

Cigarette manufacturing (CIGR)Barns (drying), acquired on or before 30 July 2009 20 10 12 7 8.4Barns (drying), acquired after 30 July 2009 20 8.5 na 5 naBatteries (heater) 15.5 13 15.6 8.5 10.2Blending and mixing lines (tobacco) 15.5 13 15.6 8.5 10.2Cartoning machines 15.5 13 15.6 8.5 10.2Cigarette making machines 15.5 13 15.6 8.5 10.2Cigarette manufacturing plant and equipment (default class) 15.5 13 15.6 8.5 10.2Classifying units 15.5 13 15.6 8.5 10.2Conveyors 15.5 13 15.6 8.5 10.2Cooling drums (tobacco) 15.5 13 15.6 8.5 10.2Cutters (rotary) 15.5 13 15.6 8.5 10.2Cutters (silo) 15.5 13 15.6 8.5 10.2Cutters (vibratory stack) 15.5 13 15.6 8.5 10.2Cutting machines (rotary, tobacco) 15.5 13 15.6 8.5 10.2Cylinders (rotary conditioning) 15.5 13 15.6 8.5 10.2Drums (mixing) 15.5 13 15.6 8.5 10.2Drums (steaming) 15.5 13 15.6 8.5 10.2Dryers (in-line steam heated) 15.5 13 15.6 8.5 10.2Drying cylinders (rotary) 15.5 13 15.6 8.5 10.2Feeders (hopper) 15.5 13 15.6 8.5 10.2Filter forming machines 15.5 13 15.6 8.5 10.2Filter making machines 15.5 13 15.6 8.5 10.2Fumigation chambers 15.5 13 15.6 8.5 10.2Packing machines (cigarette) 15.5 13 15.6 8.5 10.2Ripper/separators (centrifugal) 15.5 13 15.6 8.5 10.2

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Cigarette manufacturing (CIGR) continuedRolling drums (tobacco) 15.5 13 15.6 8.5 10.2Rolling machines (steam) 15.5 13 15.6 8.5 10.2Spraying units 15.5 13 15.6 8.5 10.2Steaming vacuum chamber (leaf) 15.5 13 15.6 8.5 10.2Threshing machines 15.5 13 15.6 8.5 10.2Weight control unit (cigarettes) 8 25 30 17.5 21Wrapping machines (cellophane) 15.5 13 15.6 8.5 10.2Wrapping machines (over carton) 15.5 13 15.6 8.5 10.2

Cleaning, refuse and recycling (CLEN)Baling plant (wastepaper) 15.5 13 15.6 8.5 10.2Bins (for glass) 3 67 80.4 67 80.4Bins (metal, rubbish) 8 25 30 17.5 21Bins (recycling plastic) 3 67 80.4 67 80.4Bins (rubbish) 3 67 80.4 67 80.4Biomass digestion systems 12.5 16 19.2 10.5 12.6Carpet cleaning machines 8 25 30 17.5 21Cleaners cradles 15.5 13 15.6 8.5 10.2Cleaning refuse and recycling equipment (default class) 8 25 30 17.5 21Compactors (rubbish) 10 20 24 13.5 16.2Drain cleaning rods 8 25 30 17.5 21Incineration plant (rubbish) 15.5 13 15.6 8.5 10.2Metal (scrap) recovery plant 20 10 12 7 8.4Mulchers (commercial) 4 50 60 40 48Polishers (floor) 8 25 30 17.5 21Portable toilets 5 40 48 30 36Sandblasters 8 25 30 17.5 21Sander (floor) 8 25 30 17.5 21Scrubbers (floor) 8 25 30 17.5 21Shredding plant (wastepaper) 15.5 13 15.6 8.5 10.2Skips (metal, rubbish) 8 25 30 17.5 21Steam cleaners 8 25 30 17.5 21Sweepers (floor) 8 25 30 17.5 21Sweepers (motorised, pedestrian controlled for footpaths) 8 25 30 17.5 21Sweepers (trucks for street) 12.5 16 19.2 10.5 12.6Transfer station plant (refuse) 15.5 13 15.6 8.5 10.2Trucks (rubbish) 12.5 16 19.2 10.5 12.6Vacuum cleaners (commercial type) 5 40 48 30 36Vacuum cleaners (domestic type) 3 67 80.4 67 80.4Vacuum cleaners (motorised, pedestrian controlled

for footpaths) 8 25 30 17.5 21Waterblasters 8 25 30 17.5 21

Concrete and plaster (CONC)Augers and screw conveyors 10 20 24 13.5 16.2Batching plant 12.5 16 19.2 10.5 12.6Block making machines 15.5 13 15.6 8.5 10.2Block splitters 15.5 13 15.6 8.5 10.2Blowers 10 20 24 13.5 16.2Compactors 3 67 80.4 67 80.4Concrete and plaster machinery (default class) 15.5 13 15.6 8.5 10.2Conveyors 12.5 16 19.2 10.5 12.6Cubers 15.5 13 15.6 8.5 10.2Cutters (concrete) 3 67 80.4 67 80.4Diamond drill bits and saw blades 2 100 100 100 100Dies 5 40 48 30 36Drills 3 67 80.4 67 80.4Faucet grinders 12.5 16 19.2 10.5 12.6Hoppers 12.5 16 19.2 10.5 12.6Mixers (concrete batching) 12.5 16 19.2 10.5 12.6Moulds 5 40 48 30 36Pallet cleaner and oiler 15.5 13 15.6 8.5 10.2Pipe making machines (concrete) 12.5 16 19.2 10.5 12.6Prestressing equipment 10 20 24 13.5 16.2

Part 1




Concrete and plaster (CONC) continuedPumps (concrete) 8 25 30 17.5 21Saws 3 67 80.4 67 80.4Silos 15.5 13 15.6 8.5 10.2Trowelling machines 5 40 48 30 36Trucks (concrete mixing) 12.5 16 19.2 10.5 12.6Vibrators 3 67 80.4 67 80.4

Contractors, builders and quarrying (CONT)Backactors 15.5 13 15.6 8.5 10.2Bitumen laying equipment 12.5 16 19.2 10.5 12.6Borers 15.5 13 15.6 8.5 10.2Breakers 5 40 48 30 36Brush cutters 5 40 48 30 36Builders planks (wooden) 3 67 80.4 67 80.4Buildings (portable) grandparented structure, acquired

between 1 April 2005 and 30 July 2009 12.5 16 na 10.5 naBuildings (portable) grandparented structure, acquired on

or after 31 July 2009 12.5 13.5 na 8 naBulldozers 15.5 13 15.6 8.5 10.2Cable and pipe detectors 8 25 30 17.5 21Chainsaws 3 67 80.4 67 80.4Cherry pickers 12.5 16 19.2 10.5 12.6Compactors 15.5 13 15.6 8.5 10.2Compactors (pedestrian controlled) 8 25 30 17.5 21Concrete mixers 12.5 16 19.2 10.5 12.6Contractors, builders and quarrying plant and equipment

(default class) 15.5 13 15.6 8.5 10.2Crushers 12.5 16 19.2 10.5 12.6Diamond drill bits and saw blades 2 100 100 100 100Diggers (mini) 12.5 16 19.2 10.5 12.6Ditchers 15.5 13 15.6 8.5 10.2Drilling machines (horizontal directional) 6.66 30 36 21 25.2Drilling machine components underground

(horizontal directional) 2 100 100 100 100Dump trucks 15.5 13 15.6 8.5 10.2Excavators 15.5 13 15.6 8.5 10.2Fastening guns (explosive) 3 67 80.4 67 80.4Floats (power) 5 40 48 30 36Floodlights (portable) 5 40 48 30 36Gold dredges 15.5 13 15.6 8.5 10.2Graders 15.5 13 15.6 8.5 10.2Grinders (floor) 8 25 30 17.5 21Isolating transformers 8 25 30 17.5 21Ladders 8 25 30 17.5 21Lawnmowers (domestic type used by contractors) 2 100 100 100 100Lawnmowers (non-domestic type used by contractors) 5 40 48 30 36Loaders 15.5 13 15.6 8.5 10.2Loaders (mini) 12.5 16 19.2 10.5 12.6Pipe layers 15.5 13 15.6 8.5 10.2Portable huts (not buildings) grandparented structure

(acquired on or after 1 April 2005) 12.5 16 19.2 10.5 12.6Post hole borers (except PTO type) 5 40 48 30 36Post hole borers (PTO type) 12.5 16 19.2 10.5 12.6Rammers (pedestrian controlled) 8 25 30 17.5 21Rippers 15.5 13 15.6 8.5 10.2Rollers 15.5 13 15.6 8.5 10.2Rooters 15.5 13 15.6 8.5 10.2Sanders (floor) 8 25 30 17.5 21Scaffolding (aluminium) 8 25 30 17.5 21Scaffolding (other than aluminium) 15.5 13 15.6 8.5 10.2Scrapers 15.5 13 15.6 8.5 10.2Screens 12.5 16 19.2 10.5 12.6Shovels 15.5 13 15.6 8.5 10.2

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Contractors, builders and quarrying (CONT) continuedSite 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 19.2 10.5 12.6

Surveying equipment 5 40 48 30 36Tack rigs 15.5 13 15.6 8.5 10.2Tarpaulins 3 67 80.4 67 80.4Tools (hand) 3 67 80.4 67 80.4Tools (power) 3 67 80.4 67 80.4Tractors 15.5 13 15.6 8.5 10.2Trowelling machines 5 40 48 30 36Vibrators 5 40 48 30 36Wallpaper steamers (commercial) 8 25 30 17.5 21Wheelbarrows 3 67 80.4 67 80.4

Dairy plant (DAIR)Blending bins (casein) 15.5 13 15.6 8.5 10.2Butter making machines (except as specified) 15.5 13 15.6 8.5 10.2Butter patting machines 12.5 16 19.2 10.5 12.6Cartoning machines 15.5 13 15.6 8.5 10.2Centrifuges 12.5 16 19.2 10.5 12.6Cheddaring system 15.5 13 15.6 8.5 10.2Cheese maturing boards 6.66 30 36 21 25.2Cheese plant 15.5 13 15.6 8.5 10.2Churns 15.5 13 15.6 8.5 10.2Clarifiers (whey) 15.5 13 15.6 8.5 10.2Compressor (refrigerant) (on farm) 12.5 16 19.2 10.5 12.6Control equipment 8 25 30 17.5 21Conveyors 15.5 13 15.6 8.5 10.2Conveyors (crates) 15.5 13 15.6 8.5 10.2Cooling equipment 15.5 13 15.6 8.5 10.2Crating machines 15.5 13 15.6 8.5 10.2Dairy plant and equipment (default class) 15.5 13 15.6 8.5 10.2Dairy plant powder drying plant dry store buildings,

acquired before 19 May 2005 33.3 6 na 4 naDairy plant powder drying plant dry store building,

acquired on or after 19 May 2005 33.3 4.5 na 3 naDecanters 12.5 16 19.2 10.5 12.6Decrating machines 15.5 13 15.6 8.5 10.2Dryers 15.5 13 15.6 8.5 10.2Effluent plant (excluding stainless steel tanks and screens) 12.5 16 19.2 10.5 12.6Electrodialysis plant (whey) 12.5 16 19.2 10.5 12.6Evaporators (MVR type) 15.5 13 15.6 8.5 10.2Evaporators (TVR type) 20 10 12 7 8.4Filling machines (bottle) 15.5 13 15.6 8.5 10.2Flow meters 8 25 30 17.5 21Grinding plant (casein) 15.5 13 15.6 8.5 10.2Heat exchangers 15.5 13 15.6 8.5 10.2Homogenisers 12.5 16 19.2 10.5 12.6Inflatable pipeline plug (PROV) 3 67 80.4 67 80.4Ion exchangers (whey) 12.5 16 19.2 10.5 12.6Metal detectors 8 25 30 17.5 21Milk storage vat/silo (on farm) 15.5 13 15.6 8.5 10.2Mixers 15.5 13 15.6 8.5 10.2Packing machines (butter) 15.5 13 15.6 8.5 10.2Packing machines (vacuum) 10 20 24 13.5 16.2Pasteurisers 15.5 13 15.6 8.5 10.2Pipeline crawler (PROV) 5 40 48 30 36Pipework 15.5 13 15.6 8.5 10.2Powder dryer buildings, acquired after 30 July 2009 15.5 11 na 6.5 naPresses (butter) 15.5 13 15.6 8.5 10.2Presses (cheese) 15.5 13 15.6 8.5 10.2Refrigeration equipment 15.5 13 15.6 8.5 10.2Retorts 25 8 9.6 6 7.2Scrape surface heat exchangers 12.5 16 19.2 10.5 12.6

Part 1




Dairy plant (DAIR) continuedSeparators 12.5 16 19.2 10.5 12.6Sifting plant (casein) 15.5 13 15.6 8.5 10.2Silos 25 8 9.6 6 7.2Tempering bins (casein) 15.5 13 15.6 8.5 10.2Ultrafiltration plant 10 20 24 13.5 16.2Valves 15.5 13 15.6 8.5 10.2Vats 25 8 9.6 6 7.2Washers (bottles) 15.5 13 15.6 8.5 10.2Washers (boxes) 12.5 16 19.2 10.5 12.6Washers (crates) 12.5 16 19.2 10.5 12.6

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

Analysers 8 25 30 17.5 21Attaching machines 10 20 24 13.5 16.2Autoclaves 20 10 12 7 8.4Battery sets 3 67 80.4 67 80.4Board assembly systems 8 25 30 17.5 21Cast resin plant 20 10 12 7 8.4Chip placement machines 8 25 30 17.5 21Coil winding machines 12.5 16 19.2 10.5 12.6Drying tunnels 15.5 13 15.6 8.5 10.2Electrical and electronic engineering equipment

(default class) 8 25 30 17.5 21Eprom copiers/erasers 8 25 30 17.5 21Isolating transformers 8 25 30 17.5 21Ovens 20 10 12 7 8.4PLC programmers 8 25 30 17.5 21Solder systems (flow) 10 20 24 13.5 16.2Static inverters 12.5 16 19.2 10.5 12.6Terminal attaching machines 15.5 13 15.6 8.5 10.2Test chambers 15.5 13 15.6 8.5 10.2Test chambers, acquired during the 2010 or subsequent

income years 12.5 16 19.2 10.5 12.6Test equipment 8 25 30 17.5 21Test rectifiers 12.5 16 19.2 10.5 12.6Tools (loose) 3 67 80.4 67 80.4Transformers 25 8 9.6 6 7.2Transformers, isolating 8 25 30 17.5 21Wire cutters/strippers 12.5 16 19.2 10.5 12.6Wire tensioners 15.5 13 15.6 8.5 10.2

Engineering (including automotive) (ENGN)Analysers (engine) 8 25 30 17.5 21Analysers (vehicle emission) 8 25 30 17.5 21Assembly lines (vehicle) 12.5 16 19.2 10.5 12.6Assembly lines (whiteware) 12.5 16 19.2 10.5 12.6Automotive paint systems (panel beaters) 5 40 48 30 36Battery chargers 5 40 48 30 36Beam setters 8 25 30 17.5 21Benders (non-numerically controlled) 20 10 12 7 8.4Benders (numerically controlled) 15.5 13 15.6 8.5 10.2Boring machines (non-numerically controlled) 20 10 12 7 8.4Boring machines (numerically controlled) 15.5 13 15.6 8.5 10.2Brazing machines 12.5 16 19.2 10.5 12.6Broaching machines (non-numerically controlled) 20 10 12 7 8.4Broaching machines (numerically controlled) 15.5 13 15.6 8.5 10.2Car wash plant 12.5 16 19.2 10.5 12.6Chassis alignment machines 15.5 13 15.6 8.5 10.2Copying attachments 10 20 24 13.5 16.2Cropping machines 15.5 13 15.6 8.5 10.2Cropping shears 25 8 9.6 6 7.2

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Engineering (including automotive) (ENGN) continuedCutting machines 12.5 16 19.2 10.5 12.6Cutting machines (gear, non-numerically controlled) 20 10 12 7 8.4Cutting machines (keyway, non-numerically controlled) 20 10 12 7 8.4Cutting machines (keyway, numerically controlled) 15.5 13 15.6 8.5 10.2Cutting machine, laser 10 20 24 13.5 16.2Degreasing plant 15.5 13 15.6 8.5 10.2Diamond drill bits and saw blades 2 100 100 100 100Die sinking machines 12.5 16 19.2 10.5 12.6Dies 3 67 80.4 67 80.4Drawing equipment (metal, non-numerically controlled) 20 10 12 7 8.4Drawing equipment (metal, numerically controlled) 15.5 13 15.6 8.5 10.2Drills (non-numerically controlled) 20 10 12 7 8.4Drills (numerically controlled) 15.5 13 15.6 8.5 10.2Electroplating plant 10 20 24 13.5 16.2Engineering plant and equipment (non-numerically

controlled, default class) 20 10 12 7 8.4Engine cranes 10 20 24 13.5 16.2Engine reconditioning machines 15.5 13 15.6 8.5 10.2Engraving machines 12.5 16 19.2 10.5 12.6Eroders (spark) 8 25 30 17.5 21Eroders (wire) 8 25 30 17.5 21Furnaces 25 8 9.6 6 7.2Galvanising plant (hot dip) 10 20 24 13.5 16.2Garage (service) equipment (miscellaneous) 8 25 30 17.5 21Gas cylindersLPG, including propane and butane 8 25 30 17.5 21Gas cylindersothers 12.5 16 19.2 10.5 12.6Grinders (non-numerically controlled) 20 10 12 7 8.4Grinders (numerically controlled) 15.5 13 15.6 8.5 10.2Guillotines (non-numerically controlled) 20 10 12 7 8.4Guillotines (numerically controlled) 15.5 13 15.6 8.5 10.2Hammers (power) 25 8 9.6 6 7.2Hardness testers 12.5 16 19.2 10.5 12.6Hearths (blacksmiths) 25 8 9.6 6 7.2Honing machines (non-numerically controlled) 20 10 12 7 8.4Honing machines (numerically controlled) 15.5 13 15.6 8.5 10.2Isolating transformers 8 25 30 17.5 21Jacks 5 40 48 30 36Jigmills (non-numerically controlled) 20 10 12 7 8.4Jigmills (numerically controlled) 15.5 13 15.6 8.5 10.2Jigs 3 67 80.4 67 80.4Lapping machines 12.5 16 19.2 10.5 12.6Lathes (non-numerically controlled) 20 10 12 7 8.4Lathes (numerically controlled) 15.5 13 15.6 8.5 10.2Linishing machines 10 20 24 13.5 16.2Lock forming machines 10 20 24 13.5 16.2Lubrication equipment 5 40 48 30 36Machining centres (numerically controlled) 15.5 13 15.6 8.5 10.2Measuring equipment 5 40 48 30 36Micrometers 5 40 48 30 36Milling machines (non-numerically controlled) 20 10 12 7 8.4Milling machines (numerically controlled) 15.5 13 15.6 8.5 10.2Moulds 3 67 80.4 67 80.4Nail manufacturing plant (non-numerically controlled) 20 10 12 7 8.4Nail manufacturing plant (numerically controlled) 15.5 13 15.6 8.5 10.2Nibblers (non-numerically controlled) 20 10 12 7 8.4Nibblers (numerically controlled) 15.5 13 15.6 8.5 10.2Oil clarifying plant 8 25 30 17.5 21Ovens (spray bake) 15.5 13 15.6 8.5 10.2Ovens (stoving) 15.5 13 15.6 8.5 10.2Plate working machines (non-numerically controlled) 20 10 12 7 8.4Plate working machines (numerically controlled) 15.5 13 15.6 8.5 10.2Polishing machines 15.5 13 15.6 8.5 10.2Polishing machines (non-numerically controlled) 20 10 12 7 8.4Polishing machines (numerically controlled) 15.5 13 15.6 8.5 10.2

Part 1




Engineering (including automotive) (ENGN) continuedPress brakes (non-numerically controlled) 20 10 12 7 8.4Press brakes (numerically controlled) 15.5 13 15.6 8.5 10.2Presses (non-numerically controlled) 20 10 12 7 8.4Presses (numerically controlled) 15.5 13 15.6 8.5 10.2Presses (workshop) 12.5 16 19.2 10.5 12.6Profile projectors 12.5 16 19.2 10.5 12.6Puller set 5 40 48 30 36Punches (non-numerically controlled) 20 10 12 7 8.4Punches (numerically controlled) 15.5 13 15.6 8.5 10.2Punches (turret, non-numerically controlled) 20 10 12 7 8.4Punches (turret, numerically controlled) 15.5 13 15.6 8.5 10.2Riveting machines (non-numerically controlled) 20 10 12 7 8.4Riveting machines (numerically controlled) 15.5 13 15.6 8.5 10.2Rolling equipment (metal, non-numerically controlled) 20 10 12 7 8.4Rolling equipment (metal, numerically controlled) 15.5 13 15.6 8.5 10.2Sandblasters 8 25 30 17.5 21Saws 12.5 16 19.2 10.5 12.6Screwing machines 8 25 30 17.5 21Shaping machines 25 8 9.6 6 7.2Sharpening machines (non-numerically controlled) 20 10 12 7 8.4Sharpening machines (numerically controlled) 15.5 13 15.6 8.5 10.2Shot blasting machines 10 20 24 13.5 16.2Slotting machines 25 8 9.6 6 7.2Soldering machines 12.5 16 19.2 10.5 12.6Spinning machines (metal) 15.5 13 15.6 8.5 10.2Spray booths 15.5 13 15.6 8.5 10.2Spraying equipment 5 40 48 30 36Spraying plant 5 40 48 30 36Spring making machines (non-numerically controlled) 20 10 12 7 8.4Spring making machines (numerically controlled) 15.5 13 15.6 8.5 10.2Swaging machines 15.5 13 15.6 8.5 10.2Swarf extraction plant 8 25 30 17.5 21Tank turning rolls 8 25 30 17.5 21Tapping machines 10 20 24 13.5 16.2Test chambers, acquired during 2010 or subsequent years 12.5 16 19.2 10.5 12.6Tools (blacksmiths) 25 8 9.6 6 7.2Tools (hand) 3 67 80.4 67 80.4Tools (pneumatic) 3 67 80.4 67 80.4Tools (press) 3 67 80.4 67 80.4Tools (small electric) 3 67 80.4 67 80.4Tyre changers 10 20 24 13.5 16.2Vehicle hoists 12.5 16 19.2 10.5 12.6Verniers 5 40 48 30 36Welders (robot and similar) 8 25 30 17.5 21Welding machines (electric) 12.5 16 19.2 10.5 12.6Welding machines (gas) 12.5 16 19.2 10.5 12.6Welding positioner 15.5 13 15.6 8.5 10.2Welding sets (diesel) 12.5 16 19.2 10.5 12.6Wheel balancers 10 20 24 13.5 16.2Wheeling machine 20 10 12 7 8.4

Fishing (see also Meat and fish processing) (FISH)Alternators (auxiliary) 10 20 24 13.5 16.2Bins (plastic) 5 40 48 30 36Compressors (for refrigeration systems) 10 20 24 13.5 16.2Cray pots 2 100 100 100 100Electronic systems 5 40 48 30 36Engines 12.5 16 19.2 10.5 12.6Fishing equipment (default class) 20 10 12 7 8.4Floodlight systems 3 67 80.4 67 80.4Freezers (blast) 10 20 24 13.5 16.2Generators (auxiliary) 10 20 24 13.5 16.2Hydraulic systems 5 40 48 30 36Ice making machines 10 20 24 13.5 16.2

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Fishing (see also Meat and fish processing) (FISH) continued

Inflatable pipeline plug (PROV) 3 67 80.4 67 80.4Instrumentation (electronic) 5 40 48 30 36Insulation to refrigerated holds 15.5 13 15.6 8.5 10.2Lifejackets 4 50 60 40 48Life rafts 8 25 30 17.5 21Nets (fishing) bottom trawl, complete with accessories 1 100 100 100 100Nets (fishing) other, complete with accessories 2 100 100 100 100Peurulus (baby crayfish) traps 1 100 100 100 100Pipeline crawler (PROV) 5 40 48 30 36Piping 10 20 24 13.5 16.2Refrigeration systems 10 20 24 13.5 16.2Safety equipment (other) 4 50 60 40 48Vessels (fishing, non-steel hulled) 20 10 12 7 8.4Vessels (fishing, steel hulled over 20 m) 15.5 13 15.6 8.5 10.2Vessels (fishing, steel hulled under 20 m) 20 10 12 7 8.4Winches 10 20 24 13.5 16.2Wire (trawl) 1 100 100 100 100

Food processing (FOOD)Batter systems 15.5 13 15.6 8.5 10.2Blanchers 15.5 13 15.6 8.5 10.2Bottling machine lines 20 10 12 7 8.4Box tippers 15.5 13 15.6 8.5 10.2Centrifuges 15.5 13 15.6 8.5 10.2Chocolate manufacturing plant (default class) 20 10 12 7 8.4Closers (cans) 15.5 13 15.6 8.5 10.2Closing machines (cartons) 15.5 13 15.6 8.5 10.2Conche 20 10 12 7 8.4Confectionary plant (default class) 20 10 12 7 8.4Containers (storage) 2 100 100 100 100Control panels (process) 8 25 30 17.5 21Conveyors 15.5 13 15.6 8.5 10.2Conveyors (crates) 15.5 13 15.6 8.5 10.2Cookers 15.5 13 15.6 8.5 10.2Cooling tunnels 15.5 13 15.6 8.5 10.2Crates (metal) 5 40 48 30 36Crates (plastic) 2 100 100 100 100Crates (wooden) 2 100 100 100 100Crating machines 15.5 13 15.6 8.5 10.2Decrating machines 15.5 13 15.6 8.5 10.2De-ionising plants 15.5 13 15.6 8.5 10.2Depalletising machines 20 10 12 7 8.4Depositors 15.5 13 15.6 8.5 10.2Destoners 15.5 13 15.6 8.5 10.2Dies 3 67 80.4 67 80.4Enrobers 15.5 13 15.6 8.5 10.2Evaporators 15.5 13 15.6 8.5 10.2Extractors 15.5 13 15.6 8.5 10.2Extruders 15.5 13 15.6 8.5 10.2Feeders (trough) 15.5 13 15.6 8.5 10.2Feeders (vibratory) 10 20 24 13.5 16.2Fillers 15.5 13 15.6 8.5 10.2Fillers (cans) 15.5 13 15.6 8.5 10.2Filters 15.5 13 15.6 8.5 10.2Filters (pre-coat vacuum) 15.5 13 15.6 8.5 10.2Food processors (industrial) 10 20 24 13.5 16.2Food processing machinery (default class) 15.5 13 15.6 8.5 10.2Fryers 15.5 13 15.6 8.5 10.2Gluing machines 15.5 13 15.6 8.5 10.2Grading machinery (computerised) 8 25 30 17.5 21Grading machinery (non-computerised) 15.5 13 15.6 8.5 10.2Heat exchangers 15.5 13 15.6 8.5 10.2Heat exchangers (scrape surface) 15.5 13 15.6 8.5 10.2

Part 1




Food processing (FOOD) continuedHomogenisers 15.5 13 15.6 8.5 10.2Juicing plant 15.5 13 15.6 8.5 10.2Metal detectors 8 25 30 17.5 21Microwave ovens (industrial) 10 20 24 13.5 16.2Mills (colloid) 15.5 13 15.6 8.5 10.2Mincers 15.5 13 15.6 8.5 10.2Mixers 15.5 13 15.6 8.5 10.2Moulds 3 67 80.4 67 80.4Ovens 20 10 12 7 8.4Packing machinery (computerised) (not elsewhere specified) 8 25 30 17.5 21Packing machines (non-computerised)

(not elsewhere specified) 15.5 13 15.6 8.5 10.2Packing machines (shrink wrap) 8 25 30 17.5 21Packing machines (vacuum) 10 20 24 13.5 16.2Palletising machines 20 10 12 7 8.4Peelers 15.5 13 15.6 8.5 10.2Pilot plants 8 25 30 17.5 21Presses (fruit) 20 10 12 7 8.4Retorts 25 8 9.6 6 7.2Roasters 15.5 13 15.6 8.5 10.2Rollers 15.5 13 15.6 8.5 10.2Slicers 15.5 13 15.6 8.5 10.2Sorting machinery (computerised) 8 25 30 17.5 21Sorting machinery (non-computerised) 15.5 13 15.6 8.5 10.2Stackers (boxes) 15.5 13 15.6 8.5 10.2Sugar refining equipment 20 10 12 7 8.4Sugar refining plant 20 10 12 7 8.4Taping machines (cartons) 10 20 24 13.5 16.2Tippers 15.5 13 15.6 8.5 10.2Trays 3 67 80.4 67 80.4Ultrafiltration plant 10 20 24 13.5 16.2Washers 15.5 13 15.6 8.5 10.2Washers (boxes) 15.5 13 15.6 8.5 10.2Washers (crates) 15.5 13 15.6 8.5 10.2Wrap sealers 8 25 30 17.5 21Wrapping machines (not elsewhere specified) 15.5 13 15.6 8.5 10.2

Footwear manufacturing (FOOT)Footwear manufacturing machinery (default class) 15.5 13 15.6 8.5 10.2Attaching machines 15.5 13 15.6 8.5 10.2Benches 15.5 13 15.6 8.5 10.2Blocking machines 15.5 13 15.6 8.5 10.2Brushing machines 15.5 13 15.6 8.5 10.2Cementing machines 12.5 16 19.2 10.5 12.6Cutting machines (for circles) 15.5 13 15.6 8.5 10.2Dust collectors 8 25 30 17.5 21Edge setting machines 15.5 13 15.6 8.5 10.2Eyeletting machines 12.5 16 19.2 10.5 12.6Finishing machines 15.5 13 15.6 8.5 10.2Folding machines 15.5 13 15.6 8.5 10.2Footwear manufacturing machines (micro-processor

controlled) 8 25 30 17.5 21Gluing machines 12.5 16 19.2 10.5 12.6Grading machines (patterns) 12.5 16 19.2 10.5 12.6Knives 2 100 100 100 100Lacing machines 15.5 13 15.6 8.5 10.2Lasting machines (electro/pneumatic or hydraulic) 10 20 24 13.5 16.2Lasting machines (mechanical) 15.5 13 15.6 8.5 10.2Lasts 2 100 100 100 100Marking machines 12.5 16 19.2 10.5 12.6Moulding machines 15.5 13 15.6 8.5 10.2Nailing machines 15.5 13 15.6 8.5 10.2Patterns 2 100 100 100 100Perforating machines 15.5 13 15.6 8.5 10.2

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Footwear manufacturing (FOOT) continuedPolishing machines 15.5 13 15.6 8.5 10.2Presses (clicking) 20 10 12 7 8.4Presses (except clicking, revolution and travelling

head presses) 15.5 13 15.6 8.5 10.2Presses (revolution) 20 10 12 7 8.4Presses (travelling head) 20 10 12 7 8.4Punching machines 12.5 16 19.2 10.5 12.6Riveting machines 12.5 16 19.2 10.5 12.6Scouring machines 15.5 13 15.6 8.5 10.2Setting machines (heat) 12.5 16 19.2 10.5 12.6Sewing benches 15.5 13 15.6 8.5 10.2Sewing machines 10 20 24 13.5 16.2Skiving machines 15.5 13 15.6 8.5 10.2Slitting machines 15.5 13 15.6 8.5 10.2Splitting machines 15.5 13 15.6 8.5 10.2Stapling machines 12.5 16 19.2 10.5 12.6Stitching machines 10 20 24 13.5 16.2Tools (press) 2 100 100 100 100Transport systems 15.5 13 15.6 8.5 10.2Trimming machines 15.5 13 15.6 8.5 10.2

Glass (GLAS)Arrissing machines 15.5 13 15.6 8.5 10.2Autoclaves 25 8 9.6 6 7.2Bending furnaces (for glass) 20 10 12 7 8.4Blowing machines (for glass) 20 10 12 7 8.4Cutting machines (for circles) 5 40 48 30 36Cutting machines (non-automatic) 15.5 13 15.6 8.5 10.2Cutting tables (automatic) 15.5 13 15.6 8.5 10.2Cutting tables (non-automatic) 20 10 12 7 8.4Drilling machines 15.5 13 15.6 8.5 10.2Drying machines 15.5 13 15.6 8.5 10.2Edge polishing machines 15.5 13 15.6 8.5 10.2Edge working machines 15.5 13 15.6 8.5 10.2Etching machines 15.5 13 15.6 8.5 10.2Flat glass (manufacturing machines) 20 10 12 7 8.4Furnaces 10 20 24 13.5 16.2Glass leading machines 15.5 13 15.6 8.5 10.2Glass working and moulding machinery (default class) 15.5 13 15.6 8.5 10.2Gob making machines 20 10 12 7 8.4Laminating machines 15.5 13 15.6 8.5 10.2Laminating ranges 15.5 13 15.6 8.5 10.2Lehrs 20 10 12 7 8.4Lifters (hand) 3 67 80.4 67 80.4Lifting frames 15.5 13 15.6 8.5 10.2Lifting slings 5 40 48 30 36Moulding machines (for glass) 20 10 12 7 8.4Moulds (for glass) 3 67 80.4 67 80.4Pallets (steel) 15.5 13 15.6 8.5 10.2Plate lifters 15.5 13 15.6 8.5 10.2Racks (for glass) 25 8 9.6 6 7.2Scrubbing machines 15.5 13 15.6 8.5 10.2Tooling (other than glass moulds) 5 40 48 30 36Tools (hand) 3 67 80.4 67 80.4Washing machines 15.5 13 15.6 8.5 10.2

Hotels, motels, restaurants, cafes, taverns and takeaway bars (HOTS)

Appliances (domestic type) 6.66 30 36 21 25.2Bains-marie 12.5 16 19.2 10.5 12.6Bedding 3 67 80.4 67 80.4Beds 10 20 24 13.5 16.2Beer systems 12.5 16 19.2 10.5 12.6Beer tanks 20 10 12 7 8.4Benches 20 10 12 7 8.4

Part 1




Hotels, motels, restaurants, cafes, taverns and takeaway bars (HOTS) continued

Blankets 5 40 48 30 36Blenders 6.66 30 36 21 25.2Blinds 8 25 30 17.5 21Boiling pans 15.5 13 15.6 8.5 10.2Carpets (modular nylon tile construction) 15.5 13 15.6 8.5 10.2Carpets (other than modular nylon tile construction) 5 40 48 30 36Cash register systems 5 40 48 30 36Cash registers 5 40 48 30 36Chairs 10 20 24 13.5 16.2Coffee makers 6.66 30 36 21 25.2Compact discs 1 100 100 100 100Compact disc players 5 40 48 30 36Compressors 12.5 16 19.2 10.5 12.6Cookers 12.5 16 19.2 10.5 12.6Coolrooms 20 10 12 7 8.4Crockery 3 67 80.4 67 80.4Curtains 8 25 30 17.5 21Cutlery 3 67 80.4 67 80.4Dance floor 20 10 12 7 8.4Decorative articles 10 20 24 13.5 16.2Digital versatile disc players (DVD players) 5 40 48 30 36Digital versatile disc (DVD) recorders with hard drive 4 50 60 40 48Digital versatile disc (DVD) recorders without hard drive 5 40 48 30 36Digital versatile discs (DVDs) 2 100 100 100 100Dishwashers 10 20 24 13.5 16.2Display cabinets 12.5 16 19.2 10.5 12.6Drapes 8 25 30 17.5 21Drinks dispensers 12.5 16 19.2 10.5 12.6Electric blankets 3 67 80.4 67 80.4Evaporators 12.5 16 19.2 10.5 12.6Flagon fillers 8 25 30 17.5 21Food processors 6.66 30 36 21 25.2Freezer cabinets 12.5 16 19.2 10.5 12.6Fryers 12.5 16 19.2 10.5 12.6Fume hoods (other than stainless steel) 15.5 13 15.6 8.5 10.2Fume hoods (stainless steel) 20 10 12 7 8.4Furniture (fitted) 15.5 13 15.6 8.5 10.2Furniture (loose) 10 20 24 13.5 16.2Gas cylindersLPG, including propane and butane 8 25 30 17.5 21Gas cylindersothers 12.5 16 19.2 10.5 12.6Glassware 3 67 80.4 67 80.4Glass washers 8 25 30 17.5 21Griddles 12.5 16 19.2 10.5 12.6Hand dryers (air type) 3 67 80.4 67 80.4Hotel, motel, restaurant, cafe, tavern and takeaway bar

equipment and machinery (default class) 12.5 16 19.2 10.5 12.6Ice-cream dispensers 12.5 16 19.2 10.5 12.6Ice making machines 12.5 16 19.2 10.5 12.6Insect exterminators 6.66 30 36 21 25.2Integrated silk flower arrangements (PROV) 2 100 100 100 100Keg fittings 12.5 16 19.2 10.5 12.6Kitchen appliances (miscellaneous) 6.66 30 36 21 25.2Linen 3 67 80.4 67 80.4Lowerators 12.5 16 19.2 10.5 12.6Microwave ovens (commercial)applies to the 2014

and subsequent income years 8 25 na 17.5 naMilkshake mixers 8 25 30 17.5 21Mixers 15.5 13 15.6 8.5 10.2Nip pourers 3 67 80.4 67 80.4Ornaments 10 20 24 13.5 16.2Paintings and drawings, in either case being property the

value of which might reasonably be expected in normal circumstances to decline in value 20 10 12 7 8.4

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Hotels, motels, restaurants, cafes, taverns and takeaway bars (HOTS) continued

Peelers (vegetables) 12.5 16 19.2 10.5 12.6Pillows 3 67 80.4 67 80.4Pizza ovens (bench-top) applies to the 2014

and subsequent income years 6.66 30 na 21 naPizza ovens (bench-top, for long-term loan or hire)

applies to the 2014 and subsequent income years 5 40 na 30 naPrints (including limited edition prints) 10 20 24 13.5 16.2Ranges 12.5 16 19.2 10.5 12.6Refrigerated cabinets 12.5 16 19.2 10.5 12.6Rotisseries 12.5 16 19.2 10.5 12.6Sandwich makers 8 25 30 17.5 21Satellite dishes 12.5 16 19.2 10.5 12.6Saunas 15.5 13 15.6 8.5 10.2Set-top boxes with hard drive and personal video

recorders (PVRs) with hard drive (PROV) 4 50 60 40 48Set-top boxes without hard drive and personal video

recorders (PVRs) without hard drive 5 40 48 30 36Sinks 20 10 12 7 8.4Slicers 12.5 16 19.2 10.5 12.6Spa pools 12.5 16 19.2 10.5 12.6Stage 20 10 12 7 8.4Statues 10 20 24 13.5 16.2Tables 10 20 24 13.5 16.2Televisions 5 40 48 30 36Towel cabinets (continuous) 6.66 30 36 21 25.2Utensils (kitchen) 3 67 80.4 67 80.4Vending machines (automatic goods) 5 40 48 30 36Video game discs 1 100 100 100 100Video game players 3 67 80.4 67 80.4Video players 5 40 48 30 36Vinyl flooring 10 20 24 13.5 16.2Warming cabinets 12.5 16 19.2 10.5 12.6Waste disposers 8 25 30 17.5 21

Laundry (LAUN)Clothes markers 8 25 30 17.5 21Continuous towels 6.66 30 36 21 25.2Detergent dispensers 3 67 80.4 67 80.4Dry-cleaning plant 8 25 30 17.5 21Dryers 8 25 30 17.5 21Floor mats 3 67 80.4 67 80.4Folding machines (commercial type) 12.5 16 19.2 10.5 12.6Folding machines (domestic type) 3 67 80.4 67 80.4Hand driers (air type) 3 67 80.4 67 80.4Hydro extractors 12.5 16 19.2 10.5 12.6Ironing boards (domestic type) 3 67 80.4 67 80.4Ironing machines (commercial type) 12.5 16 19.2 10.5 12.6Ironing machines (domestic type) 3 67 80.4 67 80.4Irons (commercial type) 8 25 30 17.5 21Irons (domestic type) 3 67 80.4 67 80.4Laundry plant and equipment (default class) 8 25 30 17.5 21Linen (for hire) 3 67 80.4 67 80.4Pressing machines (commercial type) 12.5 16 19.2 10.5 12.6Pressing machines (domestic type) 3 67 80.4 67 80.4Spotting tables 12.5 16 19.2 10.5 12.6Towel cabinets (continuous) 6.66 30 36 21 25.2Washing machines 8 25 30 17.5 21

Leisure (LEIS)Leisure equipment (default class) 3 67 80.4 67 80.4Amusement park rides (non-self driven) 20 10 12 7 8.4Amusement park rides (self-driven) 10 20 24 13.5 16.2

Part 1




Leisure (LEIS) continuedBase sand, gravel and drainage (including drainage

trenches but not including land contouring) (PROV 25) 20 10 na 7.5 naBicycles 5 40 48 30 36Billiard tables 12.5 16 19.2 10.5 12.6Binoculars 5 40 48 30 36Boats (inflatable) 8 25 30 17.5 21Boat lift storage system (inflatable) 8 25 30 17.5 21Bumper boats 10 20 24 13.5 16.2Buoyancy compensator 3 67 80.4 67 80.4Camera equipment 3 67 80.4 67 80.4Cameras 3 67 80.4 67 80.4Campervans (including Motorhomes) acquired on or

after 1 April 2005 but prior to the 2010/11 income year 10 20 24 13.5 16.2Campervans acquired during or after the 2010/1

income year 8 18 21.6 12.5 15Camping equipment (miscellaneous) 5 40 48 30 36Caravans 12.5 16 19.2 10.5 12.6Casino games (non-electronic) 8 25 30 17.5 21Chairlifts 20 10 12 7 8.4Cinema furniture 10 20 24 13.5 16.2Cinema projectors 10 20 24 13.5 16.2Cinema screens 10 20 24 13.5 16.2Circus equipment 15.5 13 15.6 8.5 10.2Clothing (for hire) 3 67 80.4 67 80.4Compact discs 2 100 100 100 100Compact disc players 5 40 48 30 36Costumes (for hire) 3 67 80.4 67 80.4Dance floor 20 10 12 7 8.4Digital versatile disc players (DVD players) 5 40 48 30 36Digital versatile discs (DVDs) 2 100 100 100 100Disco lighting 5 40 48 30 36Dodgems 10 20 24 13.5 16.2Electronic instruments 5 40 48 30 36Equestrian arena consisting of permanent construction

materials excluding the base course (2010/2011 and subsequent years) (PROV) 12.5 16 19.2 10.5 12.6

Ferris wheels 20 10 12 7 8.4Firearms 10 20 24 13.5 16.2Fitness equipment 5 40 48 30 36Flight simulators (FTD and FNPT certifiable) aircraft

specific (non-motion) 8 25 30 17.5 21Flight simulators (FTD and FNPT certifiable)

upgradable/multi aircraft (non-motion) 15.5 13 15.6 8.5 10.2Flight simulators (non-certifiable) (non-motion) 4 50 60 40 48Floodlight towers 25 8 9.6 6 7.2Gambling machines (electronic) 5 40 48 30 36Games equipment 3 67 80.4 67 80.4Gaming machines (electronic) 5 40 48 30 36Golf ball placing machines and sensors 3 67 80.4 67 80.4Golf buggies 8 25 30 17.5 21Golf driving range, netting (for golf driving nets) 5 40 48 30 36Golf driving range, poles (for golf driving nets) 20 10 12 7 8.4Golf mats (stance and base, at golf driving/practice ranges) 2 100 100 100 100Gondolas and similar 20 10 12 7 8.4Hang gliders 3 67 80.4 67 80.4Harness 5 40 48 30 36Headphones 5 40 48 30 36Ice skates 3 67 80.4 67 80.4Ice skating plant 15.5 13 15.6 8.5 10.2Jetskis 5 40 48 30 36Jetboats 10 20 24 13.5 16.2Jukeboxes 5 40 48 30 36Karaoke systems 5 40 48 30 36LED screens (fixed, in use 24 hours per day) 8 25 30 17.5 21

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Leisure (LEIS) continuedLED screens (mobile and transportable) 10 20 24 13.5 16.2LED screens (fixed) 15.5 13 15.6 8.5 10.2Lifejackets 5 40 48 30 36Loudspeakers 5 40 48 30 36Marble rock instruments (heated or chilled and used in

the massage process) (PROV) 25 8 9.6 6 7.2Marquee accessories (other than poles and frames) 5 40 48 30 36Marquee poles and frames (metal) 10 20 24 13.5 16.2Marquee poles and frames (metal with integral winching

mechanism) 8 25 30 17.5 21Marquee poles (wood) 15.5 13 15.6 8.5 10.2Marquees (canvas roofs and walls, ropes/tie downs where

permanently attached) 8 25 30 17.5 21Marquees (roofs and walls of fabric other than canvas,

ropes/tie downs where permanently attached) 5 40 48 30 36Masks, snorkels and fins 2 100 100 100 100Media (recorded) 2 100 100 100 100Microphones 5 40 48 30 36Mini golf courses 15.5 13 15.6 8.5 10.2Model displays (semi-permanent) 20 10 12 7 8.4Motorhomes acquired during or after the 2010/11

income year 8 18 21.6 12.5 15MP3 and similar devices, such as iPods etc 3 67 na 67 naMusical instruments (brass bands) 25 8 9.6 6 7.2Musical instruments (except as shown elsewhere) 8 25 30 17.5 21Musical instruments (orchestras) 25 8 9.6 6 7.2Outboard motors 5 40 48 30 36Paintball firearms 2 100 100 100 100Parachutes 3 67 80.4 67 80.4Photofinishing equipment (on racecourses) 8 25 30 17.5 21Pianos (non-electric) 25 8 9.6 6 7.2Pistols, air 10 20 24 13.5 16.2Playground equipment 15.5 13 15.6 8.5 10.2Pool tables 12.5 16 19.2 10.5 12.6Racing stalls 20 10 12 7 8.4Rafts (inflatable) 8 25 30 17.5 21Records 2 100 100 100 100Rifles, air 10 20 24 13.5 16.2Rollerblades 3 67 80.4 67 80.4Roller-coasters 20 10 12 7 8.4Roller-skates 3 67 80.4 67 80.4Roof rack 5 40 48 30 36Roundabouts 20 10 12 7 8.4Saddlery 5 40 48 30 36Saunas 15.5 13 15.6 8.5 10.2Scoring systems (computerised) 8 25 30 17.5 21Ski boots/poles 2 100 100 100 100Skidoo 5 40 48 30 36Snooker tables 12.5 16 19.2 10.5 12.6Snow bikes (motorised) 5 40 48 30 36Snow groomers 5 40 48 30 36Snow making machines 10 20 24 13.5 16.2Snow skis/boards 2 100 100 100 100Snow throwers 8 25 30 17.5 21Snow toboggans 3 67 80.4 67 80.4Solarium beds 5 40 48 30 36Solarium lamps 5 40 48 30 36Spa pools 10 20 24 13.5 16.2Sports equipment 3 67 80.4 67 80.4Stabilised turf system matrix and infill (PROV 25) 10 20 na 13.5 naStage 20 10 12 7 8.4Starting stalls 20 10 12 7 8.4Stereo components 5 40 48 30 36Stereo systems 5 40 48 30 36

Part 1




Leisure (LEIS) continuedSuits 3 67 80.4 67 80.4Swimming pools (demountable) 5 40 48 30 36Synthetic grass, infill and shock attentuation pads (PROV 25) 10 20 na 13.5 naT Bar lifts/pomas 12.5 16 19.2 10.5 12.6Tanks (for air) 10 20 24 13.5 16.2Tapes (audio, recorded) 2 100 100 100 100Tarpaulins 5 40 48 30 36Telescopes (non-scientific) 5 40 48 30 36Televisions 5 40 48 30 36Tenpin bowling balls 3 67 80.4 67 80.4Tenpin bowling lanes 20 10 12 7 8.4Tenpin bowling machinery 15.5 13 15.6 8.5 10.2Tenpin bowling shoes 3 67 80.4 67 80.4Tents 5 40 48 30 36Timing systems (computerised) 8 25 30 17.5 21Totalisators 8 25 30 17.5 21Toys 3 67 80.4 67 80.4Tramping boots 2 100 100 100 100Trampolines 8 25 30 17.5 21Tricycles 5 40 48 30 36Tyre chains 3 67 80.4 67 80.4Vending machines (for tickets) 8 25 30 17.5 21Video cameras 5 40 48 30 36Video cassette recorders/players 5 40 48 30 36Video game discs 2 100 100 100 100Video game players 3 67 80.4 67 80.4Video projectors 5 40 48 30 36Video tapes (recorded) 2 100 100 100 100Watering systems (PROV 25) 20 10 na 7.5 naWater skis 3 67 80.4 67 80.4Water slides 20 10 12 7 8.4Weightlifting equipment 12.5 16 19.2 10.5 12.6Wetsuits and booties 2 100 100 100 100Windsurfers 3 67 80.4 67 80.4

Manufacturers (not elsewhere specified) (MANF)Abrasives manufacturing plant 20 10 12 7 8.4Activated carbon manufacturing plant 15.5 13 15.6 8.5 10.2Ammunition manufacturing plant 20 10 12 7 8.4Brush manufacturing plant 12.5 16 19.2 10.5 12.6Candle manufacturing plant 20 10 12 7 8.4Carbon black manufacturing plant 15.5 13 15.6 8.5 10.2Carbon brush manufacturing plant 15.5 13 15.6 8.5 10.2Carbon paper manufacturing plant 12.5 16 19.2 10.5 12.6Carbon ribbon manufacturing plant 12.5 16 19.2 10.5 12.6Charcoal manufacturing plant 20 10 12 7 8.4Christmas decoration manufacturing plant 12.5 16 19.2 10.5 12.6Contact lens manufacturing plant 12.5 16 19.2 10.5 12.6Electric lamp manufacturing plant 20 10 12 7 8.4Fireworks manufacturing plant 15.5 13 15.6 8.5 10.2Gasket manufacturing plant 20 10 12 7 8.4General manufacturing plant and equipment (default class) 15.5 13 15.6 8.5 10.2Hearing aid manufacturing plant 12.5 16 19.2 10.5 12.6Match manufacturing plant 20 10 12 7 8.4Metal roofing manufacturing plant 20 10 12 7 8.4Packing manufacturing plant 20 10 12 7 8.4Pen manufacturing plant 12.5 16 19.2 10.5 12.6Plumbing display products and custom display stand 5 40 48 30 36Spark plug manufacturing plant 20 10 12 7 8.4Spectacle manufacturing plant 12.5 16 19.2 10.5 12.6Steel pipe manufacturing plant 25 8 9.6 6 7.2Transformer manufacturing plant 25 8 9.6 6 7.2Venetian blind manufacturing plant 12.5 16 19.2 10.5 12.6Welding rod manufacturing plant 20 10 12 7 8.4

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Meat and fish processing (MEAT)Analysing equipment (for meat fat) 10 20 24 13.5 16.2Balancers 10 20 24 13.5 16.2Bandsaws 12.5 16 19.2 10.5 12.6Barrels (plastic, wooden) 5 40 48 30 36Beef rollers 15.5 13 15.6 8.5 10.2Bolt guns (captive) 3 67 80.4 67 80.4Bowl choppers 15.5 13 15.6 8.5 10.2Boxes (plastic, wooden) 5 40 48 30 36Brine injectors 8 25 30 17.5 21Carcass rails 25 8 9.6 6 7.2Casings equipment 15.5 13 15.6 8.5 10.2Casks (plastic, wooden) 5 40 48 30 36Choppers 15.5 13 15.6 8.5 10.2Conveyor chains (animal) 15.5 13 15.6 8.5 10.2Conveyors 15.5 13 15.6 8.5 10.2Dehairing machines 15.5 13 15.6 8.5 10.2Decanters 12.5 16 19.2 10.5 12.6Digesters 25 8 9.6 6 7.2Dryers (meat) 20 10 12 7 8.4Electrical conditioning equipment 12.5 16 19.2 10.5 12.6Electrical stimulation equipment 12.5 16 19.2 10.5 12.6Elevators 15.5 13 15.6 8.5 10.2Filleting machines (for fish) 10 20 24 13.5 16.2Fluming 25 8 9.6 6 7.2Freezers (for carcasses) 15.5 13 15.6 8.5 10.2Freezers (for cartons) 15.5 13 15.6 8.5 10.2Gambrels 8 25 30 17.5 21Grading systems (electronic) 8 25 30 17.5 21Heading machines (for fish) 10 20 24 13.5 16.2Heat recovery plant 12.5 16 19.2 10.5 12.6Hydrolisers 15.5 13 15.6 8.5 10.2Linking equipment (sausages) 12.5 16 19.2 10.5 12.6Meat and fish processing plant and equipment

(default class) 15.5 13 15.6 8.5 10.2Meat massagers 15.5 13 15.6 8.5 10.2Meat skinning/derinding machines 15.5 13 15.6 8.5 10.2Metal detectors 8 25 30 17.5 21Mincers 15.5 13 15.6 8.5 10.2Offal blowers 25 8 9.6 6 7.2Packaging machinery (vacuum) 10 20 24 13.5 16.2Pallets (for carcasses) 20 10 12 7 8.4Pallets (for cartons) 20 10 12 7 8.4Patty forming equipment 15.5 13 15.6 8.5 10.2Percolators 15.5 13 15.6 8.5 10.2Pneumatic rise and fall operator stands 15.5 13 15.6 8.5 10.2Prebreakers/hoggers 15.5 13 15.6 8.5 10.2Presses (tallow) 20 10 12 7 8.4Saws (electric) 10 20 24 13.5 16.2Saws (hydraulic) 10 20 24 13.5 16.2Saws (pneumatic) 10 20 24 13.5 16.2Separators 12.5 16 19.2 10.5 12.6Sharpeners 12.5 16 19.2 10.5 12.6Shrink tunnels 12.5 16 19.2 10.5 12.6Skids 8 25 30 17.5 21Skin pullers 15.5 13 15.6 8.5 10.2Skinning machines (for fish) 10 20 24 13.5 16.2Smoke house plant 12.5 16 19.2 10.5 12.6Sterilisers 15.5 13 15.6 8.5 10.2Stuffing equipment (sausages) 12.5 16 19.2 10.5 12.6Stunners 5 40 48 30 36Tenderisers 15.5 13 15.6 8.5 10.2Tubs (plastic, wooden) 5 40 48 30 36Viscera tables 15.5 13 15.6 8.5 10.2Washers 12.5 16 19.2 10.5 12.6

Part 1




Meat and fish processing (MEAT) continuedWashing drums (for fish) 15.5 13 15.6 8.5 10.2Weighing systems (electronic) 8 25 30 17.5 21Yard gratings 15.5 13 15.6 8.5 10.2

Medical and medical laboratory (MEDI)Alarms (for patients) 5 40 48 30 36Anaesthesia equipment 10 20 24 13.5 16.2Analysers 8 25 30 17.5 21Audiometers 8 25 30 17.5 21Autoclaves 20 10 12 7 8.4Baths (water) 12.5 16 19.2 10.5 12.6Bedding 3 67 80.4 67 80.4Beds (domestic type) 8 25 30 17.5 21Beds (Hi-Lo) 10 20 24 13.5 16.2Beds (standard) 15.5 13 15.6 8.5 10.2Blood warmers 10 20 24 13.5 16.2Breathing apparatus 10 20 24 13.5 16.2Centrifuges 10 20 24 13.5 16.2Chambers (vacuum) 10 20 24 13.5 16.2Chiropractors couches 15.5 13 15.6 8.5 10.2Chromatographs 8 25 30 17.5 21Computer controlled tablet dispensing systems

(2009/2010 and subsequent years) (PROV) 5 40 48 30 36Crematoriums 25 8 9.6 6 7.2Crutches 1 100 100 100 100Cylinders (gas) 5 40 48 30 36Defibrillators 6.66 30 36 21 25.2Dental chairs 15.5 13 15.6 8.5 10.2Dental units 8 25 30 17.5 21Dialysis/bypass machines 8 25 30 17.5 21Diathermy equipment 6.66 30 36 21 25.2Electrical test meters 8 25 30 17.5 21Electrocardiographs 8 25 30 17.5 21Electrodiagnostic equipment 6.66 30 36 21 25.2Electronic balances 8 25 30 17.5 21Electrosurgical equipment 6.66 30 36 21 25.2Fibre-optic scopes 5 40 48 30 36Fitness equipment 5 40 48 30 36Flasks (vacuum) 10 20 24 13.5 16.2Flow measuring equipment 6.66 30 36 21 25.2Freezers 10 20 24 13.5 16.2Fume cabinets 15.5 13 15.6 8.5 10.2Furnaces 15.5 13 15.6 8.5 10.2Furniture (fixed) 20 10 12 7 8.4Furniture (loose, laboratory) 10 20 24 13.5 16.2Furniture (loose, medical) 10 20 24 13.5 16.2Gamma cameras 8 25 30 17.5 21Hoists (for patients) 10 20 24 13.5 16.2Humidifiers 5 40 48 30 36Hydrocollators 10 20 24 13.5 16.2Incinerators (pathological) 20 10 12 7 8.4Incubators (laboratory) 12.5 16 19.2 10.5 12.6Infant incubators 8 25 30 17.5 21Infusion pumps (and the like) 5 40 48 30 36Instruments (hand held) 5 40 48 30 36Invalid scooters 8 25 30 17.5 21Irradiation plant 25 8 9.6 6 7.2Lamps (for treatment) 8 25 30 17.5 21Laparoscopic equipment 4 50 60 40 48Laser surgical and dental equipment 5 40 48 30 36Lighting (examination) 12.5 16 19.2 10.5 12.6Lighting (operating theatre) 12.5 16 19.2 10.5 12.6Linear accelerator/simulator 10 20 24 13.5 16.2Linen 3 67 80.4 67 80.4

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Medical and medical laboratory (MEDI) continuedMannequins 10 20 24 13.5 16.2Marble rock instruments (heated or chilled and used in

the massage process) (PROV) 25 8 9.6 6 7.2Medical, veterinary, dental, optical, chiropractors,

funeral directors (excluding casket-making machinery) and medical laboratory plant and equipment (default class) 8 25 30 17.5 21

Microscope equipment 10 20 24 13.5 16.2Microtomes 10 20 24 13.5 16.2Operating tables 15.5 13 15.6 8.5 10.2Optical equipment 10 20 24 13.5 16.2Orthopaedic appliances 3 67 80.4 67 80.4Oscilloscopes 8 25 30 17.5 21Ovens 12.5 16 19.2 10.5 12.6Patient monitoring equipment 6.66 30 36 21 25.2Physiotherapy equipment 10 20 24 13.5 16.2Psychological testing sets 10 20 24 13.5 16.2Radiation detection equipment 8 25 30 17.5 21Recorders 8 25 30 17.5 21Refrigerators 8 25 30 17.5 21Respiration apparatus 10 20 24 13.5 16.2Resuscitators 8 25 30 17.5 21Saunas 15.5 13 15.6 8.5 10.2Scanners 10 20 24 13.5 16.2Skeletons 10 20 24 13.5 16.2Sluicers 10 20 24 13.5 16.2Solarium beds 5 40 48 30 36Solarium lamps 5 40 48 30 36Spa pools 10 20 24 13.5 16.2Spectrophotometers 8 25 30 17.5 21Splints 1 100 100 100 100Sterilisers 20 10 12 7 8.4Surgical implant instrument sets (orthopaedic) 3 67 80.4 67 80.4Tools (power) 8 25 30 17.5 21Treatment planning system (radiotherapy) 6.66 30 36 21 25.2Trusses 3 67 80.4 67 80.4Ultrasonic diagnostic equipment 5 40 48 30 36Ultrasonic equipment 8 25 30 17.5 21Ultrasonic scanners (used outdoors by veterinarians) 4 50 60 40 48Vaporisers/absorbers 10 20 24 13.5 16.2Ventilators 8 25 30 17.5 21Vessels (vacuum) 10 20 24 13.5 16.2Walking frames 3 67 80.4 67 80.4Washing decontaminators 8 25 30 17.5 21Weighing equipment (for patientselectronic) 12 20 24 13.5 16.2Weighing equipment (for patientsmechanical) 20 10 12 7 8.4Wheelchairs (non-powered) 8 25 30 17.5 21Wheelchairs (powered) 6.66 30 36 21 25.2X-ray cassettes 5 40 48 30 36X-ray equipment (except as shown elsewhere) 10 20 24 13.5 16.2X-ray equipment (mobile) 8 25 30 17.5 21X-ray processors 8 25 30 17.5 21X-ray viewers 12.5 16 19.2 10.5 12.6

Metal industries (primary) and foundries (METL)Assembly lines (anode) 20 10 12 7 8.4Carbon block plant 15.5 13 15.6 8.5 10.2Casting machines 15.5 13 15.6 8.5 10.2Core blowing machines 20 10 12 7 8.4Core stoves 20 10 12 7 8.4Cupolas 25 8 9.6 6 7.2Die casting machines 15.5 13 15.6 8.5 10.2Die casting moulds 5 40 48 30 36Extruding plant and equipment (aluminium) 20 10 12 7 8.4

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Metal industries (primary) and foundries (METL) continuedExtruding plant and equipment (lead) 20 10 12 7 8.4Fettling machines 15.5 13 15.6 8.5 10.2Forging presses 20 10 12 7 8.4Furnaces (excluding primary steel making) 20 10 12 7 8.4Furnaces (for steel making) 25 8 9.6 6 7.2Hammers (power) 25 8 9.6 6 7.2Hardening furnaces 20 10 12 7 8.4Ladles 10 20 24 13.5 16.2Loading facilities (ships) 20 10 12 7 8.4Mills (rolling) 25 8 9.6 6 7.2Moulding boxes 10 20 24 13.5 16.2Moulding machines 20 10 12 7 8.4Patterns 5 40 48 30 36Potlines (aluminium) 20 10 12 7 8.4Primary metal industry plant and equipment (default class) 20 10 12 7 8.4Sand handling plants 20 10 12 7 8.4Sand stripping machines 20 10 12 7 8.4Scrap recovery plant 20 10 12 7 8.4Steel making ancillary equipment (except as elsewhere

described) 25 8 9.6 6 7.2Steel making plant 25 8 9.6 6 7.2Unloading facilities (ships) 20 10 12 7 8.4

Milling (including grain handling and seed cleaning) (MILL)Air locks 15.5 13 15.6 8.5 10.2Aspirators 20 10 12 7 8.4Augers 15.5 13 15.6 8.5 10.2Bins 25 8 9.6 6 7.2Blowers 10 20 24 13.5 16.2Blowlines 20 10 12 7 8.4Brushes 20 10 12 7 8.4Cleaners 20 10 12 7 8.4Concentrators 20 10 12 7 8.4Conveyors 20 10 12 7 8.4Coolers (pellet) 20 10 12 7 8.4Crumblers 20 10 12 7 8.4Damping units 10 20 24 13.5 16.2Detachers 20 10 12 7 8.4Dischargers 15.5 13 15.6 8.5 10.2Disrupters 20 10 12 7 8.4Dressers 20 10 12 7 8.4Dryers (grain) 15.5 13 15.6 8.5 10.2Dust collectors 12.5 16 19.2 10.5 12.6Elevators 20 10 12 7 8.4Entoleters 20 10 12 7 8.4Fillers (sacks) 20 10 12 7 8.4Finishers 20 10 12 7 8.4Graders 20 10 12 7 8.4Gravity tables 20 10 12 7 8.4Measurers 15.5 13 15.6 8.5 10.2Milling, grain handling and seed cleaning machinery

(default class) 20 10 12 7 8.4Mills (grinding) 12.5 16 19.2 10.5 12.6Mills (hammer) 12.5 16 19.2 10.5 12.6Mills (roller) 25 8 9.6 6 7.2Mixers 20 10 12 7 8.4Pasta plant 15.5 13 15.6 8.5 10.2Presses (pelletising) 20 10 12 7 8.4Pulverisers 12.5 16 19.2 10.5 12.6Purifiers 20 10 12 7 8.4Reels 20 10 12 7 8.4Scalpers 20 10 12 7 8.4Scourers 20 10 12 7 8.4Screens 20 10 12 7 8.4

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Milling (including grain handling and seed cleaning) (MILL) continued

Seed coating machines 15.5 13 15.6 8.5 10.2Separators 20 10 12 7 8.4Sifters 20 10 12 7 8.4Silos (concrete) 50 4 4.8 3 3.6Silos (except concrete) 25 8 9.6 6 7.2Stoners 20 10 12 7 8.4Thrashers 20 10 12 7 8.4

Mining (see also Contractors, builders and quarrying) (MING)

Bulldozers (surface mining) 10 20 24 13.5 16.2Coal trucks 10 20 24 13.5 16.2Conveyors 5 40 48 30 36Cutting machines 10 20 24 13.5 16.2Draglines 15.5 13 15.6 8.5 10.2Drilling machines (above ground, excluding percussion type) 10 20 24 13.5 16.2Drilling machines (percussion type) 5 40 48 30 36Drilling machines (underground) 3 67 80.4 67 80.4Dump trucks 10 20 24 13.5 16.2Dump trucks (surface mining) 10 20 24 13.5 16.2Electrical reticulation (underground) 10 20 24 13.5 16.2Excavators (surface mining) 10 20 24 13.5 16.2Gold dredges 15.5 13 15.6 8.5 10.2Graders (surface mining) 10 20 24 13.5 16.2Loaders (surface mining) 10 20 24 13.5 16.2Mining plant (continuous) 10 20 24 13.5 16.2Mining plant (long-wall) 10 20 24 13.5 16.2Mining plant and equipment (default class) 10 20 24 13.5 16.2Pit props (for permanent roads) 5 40 48 30 36Rail lines 15.5 13 15.6 8.5 10.2Roof bolters 3 67 80.4 67 80.4Ropeways (overground) 20 10 12 7 8.4Shovels 15.5 13 15.6 8.5 10.2Shovels (surface mining) 10 20 24 13.5 16.2Shuttle cars 10 20 24 13.5 16.2Stone dusters 5 40 48 30 36Transporters 10 20 24 13.5 16.2Tunnelling machines 10 20 24 13.5 16.2Winding gear 20 10 12 7 8.4

Oil and gas industry (OILG)Bitumen making plant 15.5 13 15.6 8.5 10.2Cascades (CNG) 20 10 12 7 8.4CNG compressors 12.5 16 19.2 10.5 12.6CNG equipment (ancillary) 12.5 16 19.2 10.5 12.6Coalescers/dehydrators 15.5 13 15.6 8.5 10.2Control monitoring systems (forecourt) 5 40 48 30 36Couplings (hydrant) 15.5 13 15.6 8.5 10.2Couplings (underwing) 15.5 13 15.6 8.5 10.2Distillation columns 15.5 13 15.6 8.5 10.2Drilling rigs/platforms (land based) 15.5 13 15.6 8.5 10.2Drilling rigs/platforms (ocean going) 15.5 13 15.6 8.5 10.2Filters (liquid separator) 15.5 13 15.6 8.5 10.2Filters (water separation) 15.5 13 15.6 8.5 10.2Gas cylinders (acquired before October 1996) 5 40 48 30 36Gas cylindersLPG, including propane and butane 8 25 30 17.5 21Gas cylindersothers 12.5 16 19.2 10.5 12.6Hydrogen manufacturing unit (HMU) catalyst 5 40 48 30 36Hydrocracker catalystnon-rechargeable 2 100 100 100 100Hydrocracker catalystrechargeable 4 50 60 40 48Inflatable pipeline plug (PROV) 3 67 80.4 67 80.4Oil and gas industry plant and equipment (default class) 15.5 13 15.6 8.5 10.2Oil drums (re-usable) 3 67 80.4 67 80.4

Part 1




Oil and gas industry (OILG) continuedMeters (bulk) 15.5 13 15.6 8.5 10.2Pilot plants 5 40 48 30 36Pipeline crawler (PROV) 5 40 48 30 36Pipes (oil drilling) 5 40 48 30 36Piping 20 10 12 7 8.4Production platforms 20 10 12 7 8.4Pumps (donkey) 15.5 13 15.6 8.5 10.2Pumps (forecourt fuel) 12.5 16 19.2 10.5 12.6Refiners 15.5 13 15.6 8.5 10.2Tanks (LPG storage) 20 10 12 7 8.4Tanks (storage) 25 8 9.6 6 7.2Tanks (underground) 20 10 12 7 8.4

Packaging (excluding plastic packaging) (PACK)Valves 20 10 12 7 8.4Closing machines (cans) 15.5 13 15.6 8.5 10.2Closing machines (cartons) 15.5 13 15.6 8.5 10.2Corrugating machines 25 8 9.6 6 7.2Creasers 15.5 13 15.6 8.5 10.2Cutters 15.5 13 15.6 8.5 10.2Die cutters 15.5 13 15.6 8.5 10.2Dies (creasing) 2 100 100 100 100Dies (cutting) 2 100 100 100 100Folders 15.5 13 15.6 8.5 10.2Forming machines (cans) 15.5 13 15.6 8.5 10.2Forming machines (cartons) 15.5 13 15.6 8.5 10.2Forms (creasing) 2 100 100 100 100Forms (cutting) 2 100 100 100 100Gluers 15.5 13 15.6 8.5 10.2Mixers (clamp-on) 8 25 30 17.5 21Mixing machines 15.5 13 15.6 8.5 10.2Packaging manufacturing machinery (default class) 15.5 13 15.6 8.5 10.2Paper bag making machines 15.5 13 15.6 8.5 10.2Presses (can blanking) 15.5 13 15.6 8.5 10.2Printing machines (automated inkjet flatbed) 10 20 na 13.5 naPrinting machines (flexographic) 15.5 13 15.6 8.5 10.2Printing machines (gravure) 15.5 13 15.6 8.5 10.2Printing machines (offset) 15.5 13 15.6 8.5 10.2Rollers (if shown separately from machines) 5 40 48 30 36Seaming machines (cans) 15.5 13 15.6 8.5 10.2Slitters 15.5 13 15.6 8.5 10.2Slotters 15.5 13 15.6 8.5 10.2Stacking machines 15.5 13 15.6 8.5 10.2Stitching machines 15.5 13 15.6 8.5 10.2

Pharmaceuticals (PHAR)Capping machines 12.5 16 19.2 10.5 12.6Capsulating machines 15.5 13 15.6 8.5 10.2Coating machines 15.5 13 15.6 8.5 10.2Computer controlled tablet dispensing systems (2009/2010

and subsequent years) (PROV) 5 40 48 30 36Conveyors 12.5 16 19.2 10.5 12.6Counting machines 8 25 30 17.5 21Dedusting machines 8 25 30 17.5 21Dies (tabletting) 5 40 48 30 36Dust extraction plant 15.5 13 15.6 8.5 10.2Filling machines (liquid) 12.5 16 19.2 10.5 12.6Granulators 12.5 16 19.2 10.5 12.6Grinding mills 12.5 16 19.2 10.5 12.6Pharmaceutical manufacturing plant and equipment

(default class) 12.5 16 19.2 10.5 12.6Tabletting machines 15.5 13 15.6 8.5 10.2Tanks (other than stainless steel) 20 10 12 7 8.4Tanks (stainless steel) 25 8 9.6 6 7.2

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Pharmaceuticals (PHAR) continuedVessels (reactor) 25 8 9.6 6 7.2

Plastics (PLAS)Plastics working/moulding machinery (default class) 15.5 13 15.6 8.5 10.2Agglomerators 8 25 30 17.5 21Air rings 12.5 16 19.2 10.5 12.6Bandsaws (foam) 15.5 13 15.6 8.5 10.2Bending machines (plastic) 12.5 16 19.2 10.5 12.6Blowing towers 25 8 9.6 6 7.2Bombarders 15.5 13 15.6 8.5 10.2Coating ranges (PVC) 20 10 12 7 8.4Crumbling machines (foam) 15.5 13 15.6 8.5 10.2Cut-off machines 15.5 13 15.6 8.5 10.2Dehumidifiers 8 25 30 17.5 21Die carts 12.5 16 19.2 10.5 12.6Die heaters/coolers 8 25 30 17.5 21Dies (of all descriptions) 3 67 80.4 67 80.4Dryers 8 25 30 17.5 21Embossing machines 25 8 9.6 6 7.2Extruders 15.5 13 15.6 8.5 10.2Feeders/loaders (granules) 8 25 30 17.5 21Foaming machines (portable) 10 20 24 13.5 16.2Granulators 8 25 30 17.5 21Guiders 8 25 30 17.5 21Haul-throughs 15.5 13 15.6 8.5 10.2Haul-ups 15.5 13 15.6 8.5 10.2Hoppers 8 25 30 17.5 21Manufacturing plant (polyurethane foam) 15.5 13 15.6 8.5 10.2Mixers (resin) 15.5 13 15.6 8.5 10.2Mould heaters/coolers 8 25 30 17.5 21Moulding machines (blow) 15.5 13 15.6 8.5 10.2Moulding machines (compression) 15.5 13 15.6 8.5 10.2Moulding machines (injection) 15.5 13 15.6 8.5 10.2Moulding machines (rotational) 15.5 13 15.6 8.5 10.2Moulding machines (vacuum) 15.5 13 15.6 8.5 10.2Moulding plant (polystyrene) 15.5 13 15.6 8.5 10.2Moulds (of all descriptions) 3 67 80.4 67 80.4Peeling machines 15.5 13 15.6 8.5 10.2Plastic bag making machines 12.5 16 19.2 10.5 12.6Screen changers 8 25 30 17.5 21Slitters 15.5 13 15.6 8.5 10.2Splitting machines 15.5 13 15.6 8.5 10.2Spraying plants (fibreglass resin) 8 25 30 17.5 21Thickness gauges 5 40 48 30 36Treaters 5 40 48 30 36Welders (plastic) 15.5 13 15.6 8.5 10.2Winders 15.5 13 15.6 8.5 10.2

Pottery, tile and brick making (POTT)Arcs 25 8 9.6 6 7.2Blungers 25 8 9.6 6 7.2Charges (ball mill) 3 67 80.4 67 80.4Cleaning machines (brick) 8 25 30 17.5 21Conveyors 15.5 13 15.6 8.5 10.2Cutting machines 15.5 13 15.6 8.5 10.2Decorating machines 12.5 16 19.2 10.5 12.6Dryers 15.5 13 15.6 8.5 10.2Fettling machines 15.5 13 15.6 8.5 10.2Flatware and similar making machines 15.5 13 15.6 8.5 10.2Fume fans 15.5 13 15.6 8.5 10.2Fume hoods 15.5 13 15.6 8.5 10.2Glazing benches 15.5 13 15.6 8.5 10.2Glazing machines 15.5 13 15.6 8.5 10.2Kiln truck rails 25 8 9.6 6 7.2

Part 1




Pottery, tile and brick making (POTT) continuedKiln trucks 20 10 12 7 8.4Kilns (brick firing) 25 8 9.6 6 7.2Kilns (other than tunnel and brick firing kilns) 20 10 12 7 8.4Kilns (tunnel) 25 8 9.6 6 7.2Lathes (turning) 20 10 12 7 8.4Mills (ball) 20 10 12 7 8.4Mills (edge runner) 25 8 9.6 6 7.2Mills (jar) 12.5 16 19.2 10.5 12.6Mills (pan) 25 8 9.6 6 7.2Mills (pug) 20 10 12 7 8.4Mixers 15.5 13 15.6 8.5 10.2Mottling machines 15.5 13 15.6 8.5 10.2Moulds (plaster) 3 67 80.4 67 80.4Ovens (curing) 15.5 13 15.6 8.5 10.2Pallet boards 3 67 80.4 67 80.4Potters wheels 12.5 16 19.2 10.5 12.6Pottery, tile and brick making plant and equipment

(default class) 20 10 12 7 8.4Presses (brick or similar) 15.5 13 15.6 8.5 10.2Presses (dry, hand-operated) 20 10 12 7 8.4Presses (dry, hydraulic or motorised) 15.5 13 15.6 8.5 10.2Presses (filter) 25 8 9.6 6 7.2Presses (wet) 15.5 13 15.6 8.5 10.2Pumps (slip) 15.5 13 15.6 8.5 10.2Screen printing machines 8 25 30 17.5 21Screens (vibratory) 8 25 30 17.5 21Sifting machines 8 25 30 17.5 21Spray booths 15.5 13 15.6 8.5 10.2Tanks (brick holding) 25 8 9.6 6 7.2Tanks (cement) 20 10 12 7 8.4Tanks (concrete holding) 25 8 9.6 6 7.2Tanks (wooden) 20 10 12 7 8.4Testing equipment (for insulators) 12.5 16 19.2 10.5 12.6

Power generation and electrical reticulation systems (POWR)

Accumulators 10 20 24 13.5 16.2Batteries 5 40 48 30 36Cable locators 8 25 30 17.5 21Cabling 25 8 9.6 6 7.2Cabling (submarine) 25 8 9.6 6 7.2Capacitors 25 8 9.6 6 7.2Circuit breakers 25 8 9.6 6 7.2Computerised load control equipment 8 25 30 17.5 21Condensers 20 10 12 7 8.4Converters (rotary) 20 10 12 7 8.4Cooling tower (concrete) 25 8 9.6 6 7.2Culverts (concrete) 50 4 4.8 3 3.6Electricity revenue and

general depreciation rates

Documents

Transcript of general depreciation rates