General depreciation rates

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1 IR 265 February 2015 General depreciation rates The information in this guide is based on current tax laws at the time of printing.

2 2 GENERAL DEPRECIATION RATES Introduction General depreciation rates This 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 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 rates see our guide Historic depreciation rates (IR 267). Note The IR 267 is only available on our website under Forms and guides. Our online depreciation rate finder allows you to quickly search for assets across all industry and asset categories. Go to (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 doesn t apply. Removal of 20% loading The 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 Special rules that apply to buildings Buildings acquired on or after 19 May 2005 must apply the rates from the 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 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 life The 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.

3 3 Maximum depreciation claims Whether 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. 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% $ $ Year 2 $1,200 21% $ $ Buildings and building fit-out asset categories The 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). Year 3 $1,200 21% $ $ Year 4 $1,200 21% $ $ Year 5 $1,200 21% $ $0.00 Simone can claim $ for the first four years. However, in the fifth year the final claim is $ This is because the dishwasher s adjusted tax value is less than the original calculated depreciation of $ 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.

4 4 GENERAL DEPRECIATION RATES The general depreciation rates, including the 20% loading, are listed in the table below 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 (%) * The 20% depreciation loading doesn t apply to assets acquired after 20 May ** For buildings, depreciation will reduce to 0% from the income year where they have an estimated useful life of 50 years or more. How to find the right rate Follow 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 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 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 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

5 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) Industry categories Page Agriculture, horticulture and aquaculture 7 Audio and video recording studios and professional photography 8 Bakeries 8 Battery manufacturing 9 Brewing, winemaking and distilleries 9 Cable making 11 Cement manufacturing 11 Chemical plant (including soap, detergent, paint, glue, starch, colour, personal products and fertiliser) 11 Cigarette manufacturing 12 Cleaning, refuse and recycling 13 Concrete and plaster 13 Contractors, builders and quarrying 14 Dairy plant 15 Electrical and electronic engineering (for test equipment see also Asset category: Scientific and laboratory equipment ) 16 Engineering (including automotive) 16 Fishing (see also Meat and fish processing ) 18 Food processing 19 Footwear manufacturing 20 Glass 21 Hotels, motels, restaurants, cafes, taverns and takeaway bars 21 Laundry 23 Leisure 23 Manufacturers (not elsewhere specified) 26 Meat and fish processing 27 Medical and medical laboratory 28 Metal industries (primary) and foundries 29 Milling (including grain handling and seed cleaning) 30 Mining (see also Contractors, builders and quarrying ) 31 Oil and gas industry 31 Packaging (excluding plastic packaging) 32 Pharmaceuticals 32 Plastics 33 Pottery, 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 36 Residential rental property chattels 37 Rubber and tyre manufacturing 38 Shops 38 Tanning and fellmongering 40 Telecommunications (see also Telephone systems under asset category: Office equipment and furniture ) 40 Textile, garment and carpet manufacturing 41 Timber and joinery industries 42 Undersea maintenance (where equipment used under salt water or on a maintenance barge on salt water) 43 Part 2 Asset categories 45 Building fit-out (when in books separately from building cost) 45 Boilers and heaters (where not industry specified) 46 Books, music and manuscripts 46 Buildings and structures 47 Clothing 49 Compressed air plant (where not industry specified) 49 Computers 49 Factory and other sundries 49 Hire equipment 50 Hire equipment (short-term hire of one month or less only) 50 Lifting (LIFT) 52 Office equipment and furniture 53 Pet grooming and cleaning equipment 54 Pumping sets (where not industry specified) 54 Refrigeration 54 Reticulation 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

6 6 GENERAL DEPRECIATION RATES Tanks, vats and reservoirs (where not industry specified) 56 Transportation 56 Water and effluent treatment (where not industry specified) 59 Weighing machines (where not industry specified) 60

7 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 doesn t apply to assets acquired after 20 May Industry categories Agriculture, horticulture and aquaculture (AGRI) Agricultural and horticultural machinery (default class) Aeroplanes (top dressing and spraying) and specialised attachments Automated dairy drafting systems (2009/2010 and subsequent years) Automated milking system from 2011/12 income year (PROV) na 13.5 na Beekeeping equipment Bush cutters Chainsaws Cherry pickers Cleaning machinery Compressor (refrigerant) Crates (cattle) Crates (pigs) Crates (sheep) Cultivators (rotary) Dairy shed and yard (including pipe work bails, railings and gates) na 4 na Egg crates Equestrian arena consisting of permanent construction materials excluding the base course (2010/2011 and subsequent years) (PROV) Feeders (forage) Frost Fan (mobile) na 8.5 na Grading machinery (computerised) Grading machinery (non-computerised) Harness Harvesters Hay balers Hi-trim shelter trimmer (including sub-frame) Hop kilns Irrigation piping (above ground) Irrigation pumps (above ground) Irrigators (travelling) Isolating transformers Kennels (dogs) Lawnmowers (domestic type used by lawn mowing contractors) Lawnmowers (non-domestic type used by lawn mowing contractors) Meal feeders, automated na 7 na Milk storage vat/silo Milking plant Mowers (gang and PTO type) Mulchers (commercial) Mushroom growing tunnels (when in books separately from building cost) na 4 na Mushroom spawning tunnels (when in books separately from building cost) na 4 na Packing machinery (computerised) Packing machinery (non-computerised) Pig feeding plant Pig watering systems Plant supports (hanging retractable wire) (2007/2008 and subsequent years) Plant trolley Post hole borers (except PTO type) Post hole borers (PTO type) Poultry equipment Rifles (greater than 10,000 rounds per year) Rifles (less than 10,000 rounds per year)

8 8 GENERAL DEPRECIATION RATES The 20% depreciation loading doesn t apply to assets acquired after 20 May Agriculture, horticulture and aquaculture (AGRI) continued Rollers Rotary dairy shed milking platforms (turntables) Saddlery Shearing equipment Shellfish nets Shellfish ropes Shellfish stakes Shotguns (greater than 50,000 rounds per year) Shotguns (less than 50,000 rounds per year) Sorting machinery (computerised) Sorting machinery (non-computerised) Sprayers (backpack) Sprayers (mobile crop) Sprayers (mobile weed) Spreaders Teat sprayers (automatic) Tools (hand) Tools (power) Tractor drawn implements Tractors (wheeled) Trough covers (plastic) (PROV) Wash down unit Wash down unit (portable) Water heaters Wintering pads (rubber) Woven reflective mulch Audio and video recording studios and professional photography (AUDI) Amplifiers Audio and video recording and photographic equipment (default class) Autocue machines Cassettes Compact disc players Compact discs Copyright in sound recordings Digital versatile disc players (DVD players) Digital versatile discs (DVDs) Editing equipment Equalisers Lighting and accessories Masters Media Microphones Mixers Monitors Photography equipment (professional) Receivers Recording equipment (audio) Recording equipment (visual) Speakers Studio cameras (television) Tapes Tuners Video cameras Video cassette records and/or players (VCRs) Video games discs Video game players Video tapes Bakeries (BAKE) Appliances (miscellaneous kitchen type) Bag closers

9 9 Bakeries (BAKE) continued Bakery machinery and equipment (default class) Benches Bread bagging machines Bread coolers Bun divider/moulders Cabinets (display) Cabinets (refrigerated) Conveyors Coolrooms Croissant machines Depositors Dividers Dough moulders Fume hoods Furniture (fitted) Kneaders Mixers Moulders (French stick) Ovens (built-in) Ovens (freestanding) Pastry brakes Provers Sifting machines Sinks Slicing machines Tins Trays Utensils (including pots and pans) Battery manufacturing (BATT) Acid filling machines Acid production plant Automated assembly lines Battery breaker Battery manufacturing machinery (default class) Charging plant Drying and curing plant Grid casting machines Grid casting moulds Ingot casting machines Oxide manufacturing plant Pasting machines Plastic moulding machinery Smelter furnaces Smelter refining pots Brewing, winemaking and distilleries (BREW) Barrels (wooden) Bins (bulk grain) Bins (other than stainless steel for fermentation, malting, grist and storage) Bins (stainless steel for fermentation, malting, grist and storage) Bird netting Bottle machines/lines Brewing; winemaking or distilling plant and machinery (default class) Canning machines/lines Capping machines Carbonators Carton erecting machines Checkers (level) CO2 reclaim plant Coding machines

10 10 GENERAL DEPRECIATION RATES The 20% depreciation loading doesn t apply to assets acquired after 20 May Brewing, winemaking and distilleries (BREW) continued Conveyors Conveyors (roller) Cookers (yeast) Coolers Cooperage plant Corking machines Crates (wood or plastic) Crushers (fruit) Depalletisers Effluent plant (excluding stainless steel tanks and screens) Effluent plant (stainless steel construction) Elevators Filling machines (not elsewhere specified) Filters (other than filter presses, ultra filters and pressure filters) Filters (pressure) Gluers (hot melt) Heat exchangers Hop frames Hop kilns Inspection equipment Keg filling machines/lines Kegs Labelling machines Metal detectors Meters (flow) Mills (malt) Mixers Packaging machines (not elsewhere specified) Palletisers Pasteurisers Presses (filter) Presses (fruit) Racks (bottle storage) Screens (gyratory) Screens (vibratory) Sealing machines (not elsewhere specified) Silos (bulk grain) Silos (other than stainless steel for fermentation, malting, grist and storage) Silos (stainless steel for fermentation, malting, grist and storage) Sterilising machines Stills (continuous) Stills (pot) Tanker filling plant Tanks (other than stainless steel for fermentation, malting, grist and storage) Tanks (stainless steel for fermentation, malting, grist and storage) Tuns (lauter) Tuns (mash) Ultrafiltration plant Vats (other than stainless steel for fermentation, malting, grist and storage) Vats (stainless steel for fermentation, malting, grist and storage) Washing machines Water softening plant Weighers (batch) Weighers (check) Whirlpools Wort boiler or kettle

11 11 Cable making (CABL) Armouring machines Braiders Bunchers Cable drums Cable making equipment (default class) CCV lines Compounding plant (plastic) Control equipment Die polishing machinery Dies Drawing machines (multi-wire) Drawing machines (other) Electrical test equipment (electronic) Electrical test equipment (HV) Electrical test equipment (LV) Extruders (lead) Extruders (plastic) Extrusion lines (multiple) Fibre optic colouring lines Fibre optic stranders Impregnation plant Laying up machines Pallets (steel) Paper lappers Paper slitters Printers (gravure) Printers (jet) Rewind/repair lines Screening lines Stranding machines (planetary) Stranding machines (twist) Twining machines Cement manufacturing (CEMN) Blowers Blowlines Cement manufacturing plant and equipment (default class) Conveyors Kilns (lime) Kilns (rotary) and associated equipment Kilns (vertical) and associated equipment Mills (ball) Mills (roller) Mixing plant Packing plant Silos (concrete) Tanks (concrete) Chemical plant (including soap, detergent, paint, glue, starch, colour, personal products and fertiliser) (CHEM) Blowers Blowing towers Canister manufacturing machines Capping machines Carton closing machines Charges (ball mill) Chemical plant and machinery (default class) Control equipment (process) Conveyors Conveyors (dosing) Conveyors (weighing) Depalletisers Dryers (fluid bed) Dryers (roller)

12 12 GENERAL DEPRECIATION RATES The 20% depreciation loading doesn t apply to assets acquired after 20 May Chemical plant (including soap, detergent, paint, glue, starch, colour, personal products and fertiliser) (CHEM) continued Drying tunnels Dust controllers Feeders (vibratory) Fertiliser manufacturing plant Fillers (liquid) Fillers (sachet) Filling machines Gluing machines Glycerine manufacturing plant Glycerine refining plant Heat exchangers Loading machines (aerosol) Meters (solvent) Mills (ball) Mills (edge runner) Mills (refining) Mills (roll) Mixers Mixers (pressure) Mixers (vacuum) Palletisers Pilot plant Plodders Presses (filter) Sealing machines Separators (fines) Shakers (paint) Sifters Stampers (soap) Tube manufacturing machines Vessels (deaeration) Vessels (decantation) Vessels (pressure) Vessels (reactor) Wrappers Cigarette manufacturing (CIGR) Barns (drying), acquired on or before 30 July Barns (drying), acquired after 30 July na 5 na Batteries (heater) Blending and mixing lines (tobacco) Cartoning machines Cigarette making machines Cigarette manufacturing plant and equipment (default class) Classifying units Conveyors Cooling drums (tobacco) Cutters (rotary) Cutters (silo) Cutters (vibratory stack) Cutting machines (rotary, tobacco) Cylinders (rotary conditioning) Drums (mixing) Drums (steaming) Dryers (in-line steam heated) Drying cylinders (rotary) Feeders (hopper) Filter forming machines Filter making machines Fumigation chambers Packing machines (cigarette) Ripper/separators (centrifugal)

13 13 Cigarette manufacturing (CIGR) continued Rolling drums (tobacco) Rolling machines (steam) Spraying units Steaming vacuum chamber (leaf) Threshing machines Weight control unit (cigarettes) Wrapping machines (cellophane) Wrapping machines (over carton) Cleaning, refuse and recycling (CLEN) Baling plant (wastepaper) Bins (for glass) Bins (metal, rubbish) Bins (recycling plastic) Bins (rubbish) Biomass digestion systems Carpet cleaning machines Cleaners cradles Cleaning refuse and recycling equipment (default class) Compactors (rubbish) Drain cleaning rods Incineration plant (rubbish) Metal (scrap) recovery plant Mulchers (commercial) Polishers (floor) Portable toilets Sandblasters Sander (floor) Scrubbers (floor) Shredding plant (wastepaper) Skips (metal, rubbish) Steam cleaners Sweepers (floor) Sweepers (motorised, pedestrian controlled for footpaths) Sweepers (trucks for street) Transfer station plant (refuse) Trucks (rubbish) Vacuum cleaners (commercial type) Vacuum cleaners (domestic type) Vacuum cleaners (motorised, pedestrian controlled for footpaths) Waterblasters Concrete and plaster (CONC) Augers and screw conveyors Batching plant Block making machines Block splitters Blowers Compactors Concrete and plaster machinery (default class) Conveyors Cubers Cutters (concrete) Diamond drill bits and saw blades Dies Drills Faucet grinders Hoppers Mixers (concrete batching) Moulds Pallet cleaner and oiler Pipe making machines (concrete) Prestressing equipment

14 14 GENERAL DEPRECIATION RATES The 20% depreciation loading doesn t apply to assets acquired after 20 May Concrete and plaster (CONC) continued Pumps (concrete) Saws Silos Trowelling machines Trucks (concrete mixing) Vibrators Contractors, builders and quarrying (CONT) Backactors Bitumen laying equipment Borers Breakers Brush cutters Builders planks (wooden) Buildings (portable) grandparented structure, acquired between 1 April 2005 and 30 July na 10.5 na Buildings (portable) grandparented structure, acquired on or after 31 July na 8 na Bulldozers Cable and pipe detectors Chainsaws Cherry pickers Compactors Compactors (pedestrian controlled) Concrete mixers Contractors, builders and quarrying plant and equipment (default class) Crushers Diamond drill bits and saw blades Diggers (mini) Ditchers Drilling machines (horizontal directional) Drilling machine components underground (horizontal directional) Dump trucks Excavators Fastening guns (explosive) Floats (power) Floodlights (portable) Gold dredges Graders Grinders (floor) Isolating transformers Ladders Lawnmowers (domestic type used by contractors) Lawnmowers (non-domestic type used by contractors) Loaders Loaders (mini) Pipe layers Portable huts (not buildings) grandparented structure (acquired on or after 1 April 2005) Post hole borers (except PTO type) Post hole borers (PTO type) Rammers (pedestrian controlled) Rippers Rollers Rooters Sanders (floor) Scaffolding (aluminium) Scaffolding (other than aluminium) Scrapers Screens Shovels

15 15 Contractors, builders and quarrying (CONT) continued Site huts acquired, or a binding contract entered into for the purchase or construction of the building, on or before 30 July Surveying equipment Tack rigs Tarpaulins Tools (hand) Tools (power) Tractors Trowelling machines Vibrators Wallpaper steamers (commercial) Wheelbarrows Dairy plant (DAIR) Blending bins (casein) Butter making machines (except as specified) Butter patting machines Cartoning machines Centrifuges Cheddaring system Cheese maturing boards Cheese plant Churns Clarifiers (whey) Compressor (refrigerant) (on farm) Control equipment Conveyors Conveyors (crates) Cooling equipment Crating machines Dairy plant and equipment (default class) Dairy plant powder drying plant dry store buildings, acquired before 19 May na 4 na Dairy plant powder drying plant dry store building, acquired on or after 19 May na 3 na Decanters Decrating machines Dryers Effluent plant (excluding stainless steel tanks and screens) Electrodialysis plant (whey) Evaporators (MVR type) Evaporators (TVR type) Filling machines (bottle) Flow meters Grinding plant (casein) Heat exchangers Homogenisers Inflatable pipeline plug (PROV) Ion exchangers (whey) Metal detectors Milk storage vat/silo (on farm) Mixers Packing machines (butter) Packing machines (vacuum) Pasteurisers Pipeline crawler (PROV) Pipework Powder dryer buildings, acquired after 30 July na 6.5 na Presses (butter) Presses (cheese) Refrigeration equipment Retorts Scrape surface heat exchangers

16 16 GENERAL DEPRECIATION RATES The 20% depreciation loading doesn t apply to assets acquired after 20 May Dairy plant (DAIR) continued Separators Sifting plant (casein) Silos Tempering bins (casein) Ultrafiltration plant Valves Vats Washers (bottles) Washers (boxes) Washers (crates) Electrical and electronic engineering (for test equipment see also Asset category: Scientific and laboratory equipment ) (ELEC) Analysers Attaching machines Autoclaves Battery sets Board assembly systems Cast resin plant Chip placement machines Coil winding machines Drying tunnels Electrical and electronic engineering equipment (default class) Eprom copiers/erasers Isolating transformers Ovens PLC programmers Solder systems (flow) Static inverters Terminal attaching machines Test chambers Test chambers, acquired during the 2010 or subsequent income years Test equipment Test rectifiers Tools (loose) Transformers Transformers, isolating Wire cutters/strippers Wire tensioners Engineering (including automotive) (ENGN) Analysers (engine) Analysers (vehicle emission) Assembly lines (vehicle) Assembly lines (whiteware) Automotive paint systems (panel beaters) Battery chargers Beam setters Benders (non-numerically controlled) Benders (numerically controlled) Boring machines (non-numerically controlled) Boring machines (numerically controlled) Brazing machines Broaching machines (non-numerically controlled) Broaching machines (numerically controlled) Car wash plant Chassis alignment machines Copying attachments Cropping machines Cropping shears

17 17 Engineering (including automotive) (ENGN) continued Cutting machines Cutting machines (gear, non-numerically controlled) Cutting machines (keyway, non-numerically controlled) Cutting machines (keyway, numerically controlled) Cutting machine, laser Degreasing plant Diamond drill bits and saw blades Die sinking machines Dies Drawing equipment (metal, non-numerically controlled) Drawing equipment (metal, numerically controlled) Drills (non-numerically controlled) Drills (numerically controlled) Electroplating plant Engineering plant and equipment (non-numerically controlled, default class) Engine cranes Engine reconditioning machines Engraving machines Eroders (spark) Eroders (wire) Furnaces Galvanising plant (hot dip) Garage (service) equipment (miscellaneous) Gas cylinders LPG, including propane and butane Gas cylinders others Grinders (non-numerically controlled) Grinders (numerically controlled) Guillotines (non-numerically controlled) Guillotines (numerically controlled) Hammers (power) Hardness testers Hearths (blacksmith s) Honing machines (non-numerically controlled) Honing machines (numerically controlled) Isolating transformers Jacks Jigmills (non-numerically controlled) Jigmills (numerically controlled) Jigs Lapping machines Lathes (non-numerically controlled) Lathes (numerically controlled) Linishing machines Lock forming machines Lubrication equipment Machining centres (numerically controlled) Measuring equipment Micrometers Milling machines (non-numerically controlled) Milling machines (numerically controlled) Moulds Nail manufacturing plant (non-numerically controlled) Nail manufacturing plant (numerically controlled) Nibblers (non-numerically controlled) Nibblers (numerically controlled) Oil clarifying plant Ovens (spray bake) Ovens (stoving) Plate working machines (non-numerically controlled) Plate working machines (numerically controlled) Polishing machines Polishing machines (non-numerically controlled) Polishing machines (numerically controlled)

18 18 GENERAL DEPRECIATION RATES The 20% depreciation loading doesn t apply to assets acquired after 20 May Engineering (including automotive) (ENGN) continued Press brakes (non-numerically controlled) Press brakes (numerically controlled) Presses (non-numerically controlled) Presses (numerically controlled) Presses (workshop) Profile projectors Puller set Punches (non-numerically controlled) Punches (numerically controlled) Punches (turret, non-numerically controlled) Punches (turret, numerically controlled) Riveting machines (non-numerically controlled) Riveting machines (numerically controlled) Rolling equipment (metal, non-numerically controlled) Rolling equipment (metal, numerically controlled) Sandblasters Saws Screwing machines Shaping machines Sharpening machines (non-numerically controlled) Sharpening machines (numerically controlled) Shot blasting machines Slotting machines Soldering machines Spinning machines (metal) Spray booths Spraying equipment Spraying plant Spring making machines (non-numerically controlled) Spring making machines (numerically controlled) Swaging machines Swarf extraction plant Tank turning rolls Tapping machines Test chambers, acquired during 2010 or subsequent years Tools (blacksmith s) Tools (hand) Tools (pneumatic) Tools (press) Tools (small electric) Tyre changers Vehicle hoists Verniers Welders (robot and similar) Welding machines (electric) Welding machines (gas) Welding positioner Welding sets (diesel) Wheel balancers Wheeling machine Fishing (see also Meat and fish processing ) (FISH) Alternators (auxiliary) Bins (plastic) Compressors (for refrigeration systems) Cray pots Electronic systems Engines Fishing equipment (default class) Floodlight systems Freezers (blast) Generators (auxiliary) Hydraulic systems Ice making machines

19 19 Fishing (see also Meat and fish processing ) (FISH) continued Inflatable pipeline plug (PROV) Instrumentation (electronic) Insulation to refrigerated holds Lifejackets Life rafts Nets (fishing) bottom trawl, complete with accessories Nets (fishing) other, complete with accessories Peurulus (baby crayfish) traps Pipeline crawler (PROV) Piping Refrigeration systems Safety equipment (other) Vessels (fishing, non-steel hulled) Vessels (fishing, steel hulled over 20 m) Vessels (fishing, steel hulled under 20 m) Winches Wire (trawl) Food processing (FOOD) Batter systems Blanchers Bottling machine lines Box tippers Centrifuges Chocolate manufacturing plant (default class) Closers (cans) Closing machines (cartons) Conche Confectionary plant (default class) Containers (storage) Control panels (process) Conveyors Conveyors (crates) Cookers Cooling tunnels Crates (metal) Crates (plastic) Crates (wooden) Crating machines Decrating machines De-ionising plants Depalletising machines Depositors Destoners Dies Enrobers Evaporators Extractors Extruders Feeders (trough) Feeders (vibratory) Fillers Fillers (cans) Filters Filters (pre-coat vacuum) Food processors (industrial) Food processing machinery (default class) Fryers Gluing machines Grading machinery (computerised) Grading machinery (non-computerised) Heat exchangers Heat exchangers (scrape surface)

20 20 GENERAL DEPRECIATION RATES The 20% depreciation loading doesn t apply to assets acquired after 20 May Food processing (FOOD) continued Homogenisers Juicing plant Metal detectors Microwave ovens (industrial) Mills (colloid) Mincers Mixers Moulds Ovens Packing machinery (computerised) (not elsewhere specified) Packing machines (non-computerised) (not elsewhere specified) Packing machines (shrink wrap) Packing machines (vacuum) Palletising machines Peelers Pilot plants Presses (fruit) Retorts Roasters Rollers Slicers Sorting machinery (computerised) Sorting machinery (non-computerised) Stackers (boxes) Sugar refining equipment Sugar refining plant Taping machines (cartons) Tippers Trays Ultrafiltration plant Washers Washers (boxes) Washers (crates) Wrap sealers Wrapping machines (not elsewhere specified) Footwear manufacturing (FOOT) Footwear manufacturing machinery (default class) Attaching machines Benches Blocking machines Brushing machines Cementing machines Cutting machines (for circles) Dust collectors Edge setting machines Eyeletting machines Finishing machines Folding machines Footwear manufacturing machines (micro-processor controlled) Gluing machines Grading machines (patterns) Knives Lacing machines Lasting machines (electro/pneumatic or hydraulic) Lasting machines (mechanical) Lasts Marking machines Moulding machines Nailing machines Patterns Perforating machines

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