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IR265 January 2018

General depreciation rates

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

2 GENERAL DEPRECIATION RATES

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

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

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

For more detailed information on fixed-life intangible assets see the Depreciation guide (IR260). Excluded depreciable assets must be depreciated using the historic rates—see our guide Historic depreciation rates (IR267).

The IR267 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 doesn’t 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 2005–06 year except:

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

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

From the 2011–12 income year, depreciation on buildings has reduced to 0% where buildings have an estimated useful life of 50 years or more. This 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 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.

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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 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).

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

• a description of the asset

• original purchase price or valuation

• date the asset was acquired and the date in service

• estimated useful life of asset

• depreciation method to be used for the asset

• percentage of private use if any

• the adjusted tax value for each year.

You use this information to complete a depreciation schedule.

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 dishwasher’s adjusted tax value is less than the original calculated depreciation of $252.00. The amount of depreciation claimed can’t exceed the adjusted tax value so no further depreciation can be claimed on the dishwasher after year five.


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

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

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

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

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

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

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

You can search for a specific asset across all industry and asset categories using our depreciation rate finder at 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 doesn’t apply to assets acquired after 20 May 2010.** For buildings, depreciation will reduce to 0% from the 2011–12 income year where they have an estimated useful life of

50 years or more.

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

detergent, paint, glue, starch, colour, personal products and fertiliser) 12

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) 17Fishing (see also “Meat and fish processing”) 19Food processing 19Footwear manufacturing 21Glass 21Hotels, motels, restaurants, cafes, taverns

and takeaway bars 22Laundry 24Leisure 24Manufacturers (not elsewhere specified) 27Meat and fish processing 27Medical and medical laboratory 28Metal industries (primary) and foundries 30Milling (including grain handling and

seed cleaning) 30Mining (see also “Contractors, builders

and quarrying”) 31Oil and gas industry 32Packaging (excluding plastic packaging) 33Pharmaceuticals 33Plastics 34Pottery, tile and brick making 34

Power generation and electrical reticulation systems 35

Printing and photographic (see also “Audio and video recording studios and professional photography”) 36

Pulp and paper manufacturing 37Residential rental property chattels 38Rubber and tyre manufacturing 39Shops 39Tanning and fellmongering 41Telecommunications

(see also “Telephone systems” under asset category: “Office equipment and furniture”) 41

Textile, garment and carpet manufacturing 42Timber and joinery industries 44Undersea maintenance (where equipment

used under salt water or on a maintenance barge on salt water) 45

Part 2 –Asset categories 46Building fit-out

(when in books separately from building cost) 46

Boilers and heaters (where not industry specified) 47

Books, music and manuscripts 47Buildings and structures 48Clothing 50Compressed air plant

(where not industry specified) 50Computers 50Factory and other sundries 51Hire equipment 52Hire equipment (short-term hire

of one month or less only) 52Lifting (LIFT) 53Office equipment and furniture 54Pet grooming and cleaning equipment 55Pumping sets (where not industry specified) 55Refrigeration 55Reticulation systems, including power

generation (excluding electrical, communications and gas reticulation) 56

Scientific and laboratory equipment (excluding equipment used in a medical laboratory) 56

Software 57


Tanks, vats and reservoirs (where not industry specified) 57

Transportation 58Water and effluent treatment

(where not industry specified) 61Weighing machines

(where not industry specified) 62

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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 doesn’t 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 25.2Wool/shearing shed - applies from the 2015 and

subsequent income years 50 0 n/a 0 n/aWoven 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 100Drones and integrated accessories including remote

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

Editing 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 36

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Audio and video recording studios and professional photography (AUDI) – continued

Video 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 12.6Bakery 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 10.2

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Brewing, winemaking and distilleries (BREW) – continuedBrewing; 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 36Conveyors 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 25.2

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Brewing, winemaking and distilleries (BREW) – continuedVats (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

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

Part 1




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 7.2Drying 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 10.2

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Cigarette manufacturing (CIGR) – continuedCutters (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 10.2Rolling 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)Abrasive blasting booths (including media recovery/

recycling, dust extraction and ventilation systems) – applies for the 2016/17 and subsequent income years 12.5 16 n/a 10.5 n/a

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 12.6

Part 1




Concrete and plaster (CONC) – continuedBlock 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 16.2Pumps (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) 2 100 100 100 100

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Contractors, builders and quarrying (CONT) – continuedLawnmowers (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 fencing (galvanised steel) - applies from the 2015

and subsequent income years 8 25 n/a 17.5 n/aPortable 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 10.2Site 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 8.4

Part 1




Dairy plant (DAIR) – continuedFilling 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 12.6Separators 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

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Engineering (including automotive) (ENGN)Abrasive blasting booths (including media recovery/

recycling, dust extraction and ventilation systems) – applies for the 2016/17 and subsequent income years 12.5 16 n/a 10.5 n/a

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 7.2Cutting machines 12.5 16 19.2 10.5 12.6Cutting machines (gear, non-numerically controlled) 20 10 12 7 8.4Cutting machines (gear, numerically controlled) 15.5 13 15.6 8.5 10.2Cutting 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 cylinders—LPG, including propane and butane 8 25 30 17.5 21Gas cylinders—others 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 (blacksmith’s) 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 80.4

Part 1




Engineering (including automotive) (ENGN) – continuedLapping 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 10.2Press 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 (blacksmith’s) 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 80.4

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Engineering (including automotive) (ENGN) – continuedTools (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 16.2Inflatable 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 10.2Conches 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) 2 100 100 100 100

Part 1




Food processing (FOOD) – continuedCrating 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 10.2Homogenisers 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

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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 10.2Polishing 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 16.2

Part 1




Glass (GLAS) – continuedGlass 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 8.4Blankets 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 10.2

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

Fume 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 cylinders—LPG, including propane and butane 8 25 30 17.5 21Gas cylinders—others 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

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

Part 1




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 16.2Base 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 80.4Camping 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 36Drones and integrated accessories including remote

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

Dodgems 10 20 24 13.5 16.2Electronic instruments 5 40 48 30 36Equestrian arena consisting of permanent construction


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Leisure (LEIS) – continuedFerris 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 21LED 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 8.4MP3 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 2 100 100 100 100

Part 1




Leisure (LEIS) – continuedRifles, 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 36Suits 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

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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

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 12.6

Part 1




Meat and fish processing (MEAT) – continuedMeat 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 12.6Washing 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 25.2

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Medical and medical laboratory (MEDI) – continuedElectrical 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 21IPL, Laser, Ultrasound or RF emitting skin treatment or

depilation equipment (2017/2018 and subsequent years) 8 25 n/a 17.5 n/aIrradiation 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 80.4Mannequins 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 36

Part 1




Medical and medical laboratory (MEDI) – continuedSpa 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 patients—electronic) 12 20 24 13.5 16.2Weighing equipment (for patients—mechanical) 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 8.4Metal 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 10.2

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

Bins 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 8.4Seed 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 16.2

Part 1




Mining (see also “Contractors, builders and quarrying”) (MING) – continued

Mining 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 10.2Coiled tubing units - applies from the 2014 and subsequent

income years 12.5 16 n/a 10.5 n/aControl 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 cylinders—LPG, including propane and butane 8 25 30 17.5 21Gas cylinders—others 12.5 16 19.2 10.5 12.6Hydrogen manufacturing unit (HMU) catalyst 5 40 48 30 36Hydrocracker catalyst—non-rechargeable 2 100 100 100 100Hydrocracker catalyst—rechargeable 4 50 60 40 48Inflatable pipeline plug (PROV) 3 67 80.4 67 80.4Meters (bulk) 15.5 13 15.6 8.5 10.2Mobile steel tanks (mild steel, welded) applies from the

2014 and subsequent income years 15.5 13 n/a 8.5 n/a - if affected by acid or alkali 10 20 n/a 13.5 n/aNitrogen generating units - applies from the 2014 and

subsequent income years 10 20 n/a 13.5 n/aNitrogen pumping units - applies from the 2014 and

subsequent income years 10 20 n/a 13.5 n/aOil 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 80.4Pilot 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 8.4Pumping units - applies from the 2014 and subsequent

income years 10 20 n/a 13.5 n/aPumps (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 10.2Slickline floor sheaves - applies from the 2014 and

subsequent income years 10 20 n/a 13.5 n/aSlickline units - applies from the 2014 and subsequent

income years 12.5 16 n/a 10.5 n/aSpools - applies from the 2014 and subsequent

income years 10 20 n/a 13.5 n/a

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Oil and gas industry (OILG) – continuedStuffing boxes and lubricator/riser pipes - applies from

the 2014 and subsequent income years 10 20 n/a 13.5 n/aTanks (LPG storage) 20 10 12 7 8.4Tanks (storage) 25 8 9.6 6 7.2Tanks (underground) 20 10 12 7 8.4Tools, downhole (perforating guns excluded; to be

treated as consumables, and revenue expense items) - applies from the 2014 and subsequent income years 5 40 n/a 30 n/a

Treating irons - applies from the 2014 and subsequent income years 10 20 n/a 13.5 n/a

Valves 20 10 12 7 8.4Wireline units - applies from the 2014 and subsequent

income years 12.5 16 n/a 10.5 n/a

Packaging (excluding plastic packaging) (PACK)Closing 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 7.2Vessels (reactor) 25 8 9.6 6 7.2

Part 1




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 7.2Kiln trucks 20 10 12 7 8.4Kilns (brick firing) 25 8 9.6 6 7.2

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Pottery, tile and brick making (POTT) – continuedKilns (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 data logging terminals 8 25 30 17.5 21Electricity revenue and data logging terminals (when leased) 4 50 60 40 48Engines (hot air) 20 10 12 7 8.4Frequency changers 15.5 13 15.6 8.5 10.2Generators (CNG, not standby) 10 20 24 13.5 16.2Generators (diesel, not standby) 10 20 24 13.5 16.2Generators (gas) 20 10 12 7 8.4Generators (LPG, not standby) 10 20 24 13.5 16.2Generators (oil fired) 20 10 12 7 8.4Generators (standby) 25 8 9.6 6 7.2Generators (steam) 20 10 12 7 8.4Generators (water) 20 10 12 7 8.4Geothermal powerhouse building (PROV) - applies from

the 2012 and subsequent income years 50 0 n/a 0 n/aHydroelectric powerhouses (PROV) - applies from the

2012 and subsequent income years 100 2 2.4 1.5 1.8Metering equipment 15.5 13 15.6 8.5 10.2

Part 1




Power generation and electrical reticulation systems (POWR) – continued

Methane production plant (from refuse) 10 20 24 13.5 16.2Poles (power, excluding wooden) 25 8 9.6 6 7.2Poles (power, wooden) 20 10 12 7 8.4Power factor correction equipment 15.5 13 15.6 8.5 10.2Power generation and electrical reticulation (default class) 20 10 12 7 8.4Pylons 25 8 9.6 6 7.2Rectifiers 20 10 12 7 8.4Solar power harnessing equipment 12.5 16 19.2 10.5 12.6Spillways (concrete) 50 4 4.8 3 3.6Switchgear 25 8 9.6 6 7.2Thermal powerhouse building (PROV) - applies from the

2012 and subsequent income years 50 0 n/a 0 n/aTransformers 25 8 9.6 6 7.2Tunnels (concrete) 50 4 4.8 3 3.6Tunnels (partly lined) 50 4 4.8 3 3.6Turbines (gas) 20 10 12 7 8.4Turbines (oil fired) 20 10 12 7 8.4Turbines (steam) 20 10 12 7 8.4Turbines (water) 20 10 12 7 8.4Wave power equipment 20 10 12 7 8.4Windmills 10 20 24 13.5 16.2Wind turbine generators 10 20 24 13.5 16.2

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

Adhesive wax coaters 5 40 48 30 36Binders 8 25 30 17.5 21Book sewers 15.5 13 15.6 8.5 10.2Camera equipment (hand held) 5 40 48 30 36Cameras (hand held) 5 40 48 30 36Collators 15.5 13 15.6 8.5 10.2Cutters (die) 20 10 12 7 8.4Cutting machines (corner) 20 10 12 7 8.4Darkroom equipment (except items listed separately) 5 40 48 30 36Densitometers 5 40 48 30 36Developers 8 25 30 17.5 21Dies (creasing) 2 100 100 100 100Dies (cutting) 2 100 100 100 100Digital minilab machines being: – fully integrated digital

machines that consist of scanner, image processor, printer-paper processor components in a single all-in-one machine, or – digital machines in which the scanner, image processor, and printer-paper processor components aren’t physically integrated into a single all-in-one machine but nevertheless operate as a matched composite unit. This doesn’t include a separate film processor machine. 5 40 48 30 36

Drilling machines 15.5 13 15.6 8.5 10.2Dryers (IR) 8 25 30 17.5 21Dryers (UV) 8 25 30 17.5 21Enlargers 8 25 30 17.5 21Envelope manufacturing machines 15.5 13 15.6 8.5 10.2Etching machines 8 25 30 17.5 21File manufacturing machines 15.5 13 15.6 8.5 10.2Foil blocking machines 15.5 13 15.6 8.5 10.2Folding machines (bench models) 8 25 30 17.5 21Folding machines (floor models) 15.5 13 15.6 8.5 10.2Forms (creasing) 2 100 100 100 100Forms (cutting) 2 100 100 100 100Gatherers/stitchers 15.5 13 15.6 8.5 10.2Gluing machines 8 25 30 17.5 21Guillotines 20 10 12 7 8.4Ink mixing systems, computerised 3 67 80.4 67 80.4

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

Inserters 15.5 13 15.6 8.5 10.2Joggers 8 25 30 17.5 21Laminators 8 25 30 17.5 21Lettering machines 8 25 30 17.5 21Letterpress composing machines and associated equipment 20 10 12 7 8.4Letterpress printing machines and associated equipment 20 10 12 7 8.4Light tables 12.5 16 19.2 10.5 12.6Minilab machines (other than digital minilab machines) 8 25 30 17.5 21Newspaper wrapping/bagging machines 8 25 30 17.5 21Paper bag making machines 20 10 12 7 8.4Perforating machines 20 10 12 7 8.4Platemakers 8 25 30 17.5 21Powder spray units 8 25 30 17.5 21Presses (book) 20 10 12 7 8.4Presses (proofing) 15.5 13 15.6 8.5 10.2Printing, bindery and graphic arts machinery and

equipment (default class) 12.5 16 19.2 10.5 12.6Printing machines (automated inkjet flatbed) 10 20 na 13.5 naPrinting machines (flexographic) 20 10 12 7 8.4Printing machines (gravure) 20 10 12 7 8.4Printing machines (label) 15.5 13 15.6 8.5 10.2Printing machines (newspaper) 20 10 12 7 8.4Printing machines (offset) 15.5 13 15.6 8.5 10.2Printing machines (pad) 15.5 13 15.6 8.5 10.2Printing machines (screen) 12.5 16 19.2 10.5 12.6Process cameras 8 25 30 17.5 21Process sinks 15.5 13 15.6 8.5 10.2Processors 8 25 30 17.5 21Register punches 8 25 30 17.5 21Ring attaching machines 15.5 13 15.6 8.5 10.2Riveting machines 20 10 12 7 8.4Roller washers 8 25 30 17.5 21Rollers (if shown separately from machines) 5 40 48 30 36Ruling machines 20 10 12 7 8.4Scanners 8 25 30 17.5 21Silver recovery units 5 40 48 30 36Slitting machines 20 10 12 7 8.4Spine taping machines 5 40 48 30 36Stacking machines 15.5 13 15.6 8.5 10.2Staplers 8 25 30 17.5 21Step and repeat machines 8 25 30 17.5 21Stitchers 15.5 13 15.6 8.5 10.2Thermographs 8 25 30 17.5 21Typesetting machines and associated equipment 5 40 48 30 36Wallpaper coating machines 20 10 12 7 8.4Window patching machines 20 10 12 7 8.4

Pulp and paper manufacturing (PULP)Agitators 12.5 16 19.2 10.5 12.6Calender stack 25 8 9.6 6 7.2Centricleaners 20 10 12 7 8.4Defibrating machines 20 10 12 7 8.4Dryer hoods 20 10 12 7 8.4Dryers 20 10 12 7 8.4Drying cylinder 20 10 12 7 8.4Head box (fourdrinier style) 15.5 13 15.6 8.5 10.2Press section (paper machine) 25 8 9.6 6 7.2Process control equipment 8 25 30 17.5 21Pulp and paper manufacturing plant and equipment

(default class) 15.5 13 15.6 8.5 10.2Pulping plant (chemical) 15.5 13 15.6 8.5 10.2

Part 1




Pulp and paper manufacturing (PULP) – continuedPulping plant (groundwood) 20 10 12 7 8.4Pulping plant (mechanical) 20 10 12 7 8.4Pulping plant (thermal) 15.5 13 15.6 8.5 10.2Pumps 12.5 16 19.2 10.5 12.6Reeling machines 20 10 12 7 8.4Refiners (double disc) 15.5 13 15.6 8.5 10.2Refiners (hydraulic conical type) 20 10 12 7 8.4Refiners (hydraulic midget) 20 10 12 7 8.4Roll handling system 20 10 12 7 8.4Separators (electromagnetic) 15.5 13 15.6 8.5 10.2Slitting machines 20 10 12 7 8.4Stockmakers 20 10 12 7 8.4Suction couch 20 10 12 7 8.4Suction press 20 10 12 7 8.4Vent system 20 10 12 7 8.4Wet end pulpers 20 10 12 7 8.4Winders 20 10 12 7 8.4

Residential rental property chattels (RESD)Air conditioners and heat pumps (through wall or

window type) 10 20 24 13.5 16.2Air ventilation systems (in roof cavity) 10 20 24 13.5 16.2Alarms (burglar/smoke, wired or wireless) 6.66 30 36 21 25.2Appliances (small) 4 50 60 40 48Awnings 10 20 24 13.5 16.2Bedding 3 67 80.4 67 80.4Blinds 8 25 30 17.5 21Carpet from 1 April 2011, to the 2012 and subsequent

income years 8 25 30 17.5 21Carpets (modular nylon tile construction) acquired

before 1 April 2011 15.5 13 15.6 8.5 10.2Carpets (other than modular nylon tile construction)

acquired before 1 April 2011 5 40 48 30 36Chattels (default class) 5 40 48 30 36Clotheslines 8 25 na 17.5 naCrockery 3 67 80.4 67 80.4Curtains 8 25 30 17.5 21Cutlery 3 67 80.4 67 80.4Dehumidifiers (portable) from 2011/12 income year 4 50 na 40 naDishwashers 6.66 30 36 21 25.2Drapes 8 25 30 17.5 21Dryers (clothes, domestic type) 6.66 30 36 21 25.2Freezers (domestic type) 8 25 30 17.5 21Furniture (loose) 10 20 24 13.5 16.2Glassware 3 67 80.4 67 80.4Heaters (electric) 3 67 80.4 67 80.4Heaters (gas, portable, not flued) 5 40 48 30 36Lawnmowers 4 50 60 40 48Light shades/fashion items affixed to a standard light fitting 10 20 24 13.5 16.2Linen 3 67 80.4 67 80.4Mailboxes (from 1 April 2011) 15 13 na 8.5 naMicrowave ovens (domestic type) before 2011/12

income year 6.66 30 36 21 25.2Microwave ovens (from 1 April 2011) 4 50 na 40 naOvens 8 25 30 17.5 21Refrigerators (domestic type) 8 25 30 17.5 21Satellite receiving dishes 12.5 16 19.2 10.5 12.6Stereos 5 40 48 30 36Stoves 8 25 30 17.5 21Televisions 5 40 48 30 36Utensils (including pots and pans) 3 67 80.4 67 80.4Vacuum cleaners (domestic type) 3 67 80.4 67 80.4Washing machines (domestic type) 6.66 30 36 21 25.2

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Residential rental property chattels (RESD) – continuedWaste disposal units (domestic type) 8 25 30 17.5 21Water heaters (prior to the 2011-12 income year) 12.5 16 19.2 10.5 12.6Water heaters (heat pump type) 10 20 na 13.5 naWater heaters (over-sink type) 10 20 24 13.5 16.2Water heaters (other eg, electric or gas hot water cylinders) 15.5 13 na 8.5 naWater heaters (solar type) 10 20 na 13.5 na

Rubber and tyre manufacturing (RUBB)Bale cutters 20 10 12 7 8.4Bias cutters 15.5 13 15.6 8.5 10.2Braiding machines 25 8 9.6 6 7.2Calenders 25 8 9.6 6 7.2Carbon black tote bins 5 40 48 30 36Conveyors 15.5 13 15.6 8.5 10.2Data logging equipment 8 25 30 17.5 21Dryers 20 10 12 7 8.4Extruder head/preformer systems 15.5 13 15.6 8.5 10.2Extruders 25 8 9.6 6 7.2Extrusion dies 2 100 100 100 100Festoons 15.5 13 15.6 8.5 10.2First and second-stage tyre barrows 15.5 13 15.6 8.5 10.2Grinding mills 15.5 13 15.6 8.5 10.2Guillotines 20 10 12 7 8.4Mills 25 8 9.6 6 7.2Mixers (banbury type) 15.5 13 15.6 8.5 10.2Moulds (for rubber or tyres) 3 67 80.4 67 80.4Ply servicers 15.5 13 15.6 8.5 10.2Presses (moulding) 25 8 9.6 6 7.2Presses (vulcanising) 25 8 9.6 6 7.2Rheometers 10 20 24 13.5 16.2Rubber working machinery (default class) 25 8 9.6 6 7.2Solution mixers 20 10 12 7 8.4Steelastic gum edge unit 15.5 13 15.6 8.5 10.2Steelastic unit (excluding extruders) 6.66 30 36 21 25.2Tread skivers 15.5 13 15.6 8.5 10.2Tyre building drums 5 40 48 30 36Tyre building machines 15.5 13 15.6 8.5 10.2Tyre painting units 10 20 24 13.5 16.2Tyre sand blasting units 10 20 24 13.5 16.2Tyre trimming units 20 10 12 7 8.4Tyre uniformity test machines 10 20 24 13.5 16.2Winders 20 10 12 7 8.4

Shops (SHOP)Appliances (domestic) 6.66 30 36 21 25.2Bandsaws (for meat) 15.5 13 15.6 8.5 10.2Barbers’ chairs 20 10 12 7 8.4Barriers 10 20 24 13.5 16.2Baskets (for shopping) 5 40 48 30 36Benches (fitted) 20 10 12 7 8.4Benches (loose) 10 20 24 13.5 16.2Blenders 6.66 30 36 21 25.2Bowl choppers 15.5 13 15.6 8.5 10.2Brakes (for pastry) 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 registers 5 40 48 30 36Check-out systems 5 40 48 30 36Cobblers, equipment 20 10 12 7 8.4Coffee grinders 8 25 30 17.5 21Coffee makers 6.66 30 36 21 25.2Comparators (consumer electronic comparative

display units) 3 67 80.4 67 80.4

Part 1




Shops (SHOP) – continuedCompressors 12.5 16 19.2 10.5 12.6Cookers 12.5 16 19.2 10.5 12.6Coolrooms 20 10 12 7 8.4Counters (for check-out, loose) 10 20 24 13.5 16.2Croissant makers 12.5 16 19.2 10.5 12.6Dishwashers 10 20 24 13.5 16.2Display cabinets 12.5 16 19.2 10.5 12.6Doors (roller) 12.5 16 19.2 10.5 12.6Drinks dispensers 12.5 16 19.2 10.5 12.6Electronic article surveillance systems 5 40 48 30 36Evaporators 12.5 16 19.2 10.5 12.6Fillers (for sausages) 12.5 16 19.2 10.5 12.6Fittings (in shop, loose) 10 20 24 13.5 16.2Food processors 6.66 30 36 21 25.2Formers (for sausages) 12.5 16 19.2 10.5 12.6Freezer cabinets 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, fitted) 20 10 12 7 8.4Furniture (fitted) 20 10 12 7 8.4Furniture (loose) 10 20 24 13.5 16.2Grills (roller) 12.5 16 19.2 10.5 12.6Hairdressers’ equipment 5 40 48 30 36Ice-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 100IPL, Laser, Ultrasound or RF emitting skin treatment or

depilation equipment (2017/2018 and subsequent years) 8 25 n/a 17.5 n/aJewellers’ manufacturing equipment 15.5 13 15.6 8.5 10.2Key cutting machines 5 40 48 30 36Kitchen appliances (miscellaneous) 6.66 30 36 21 25.2LED screens (fixed, in use 24 hours per day) 8 25 30 17.5 21LED screens (fixed) 15.5 13 15.6 8.5 10.2Mannequins 8 25 30 17.5 21Microwave ovens (commercial)—applies to the 2014

and subsequent income years 8 25 na 17.5 naMilkshake mixers 8 25 30 17.5 21Mincers 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 12.6Music systems (in-house) 10 20 24 13.5 16.2Ovens 12.5 16 19.2 10.5 12.6PA systems 10 20 24 13.5 16.2Packing machines (shrink wrap) 8 25 30 17.5 21Packing machines (vacuum) 10 20 24 13.5 16.2Paint shakers 10 20 24 13.5 16.2Paintings and drawings, in either case being property the


Peelers (for vegetables) 12.5 16 19.2 10.5 12.6Pizza 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 naPlumbing display products and custom display stand 5 40 48 30 36Prints (including limited edition prints) 10 20 24 13.5 16.2Racks (loose) 10 20 24 13.5 16.2Rails (for carcass) 25 8 9.6 6 7.2Ranges 12.5 16 19.2 10.5 12.6Readers (bar code) 5 40 48 30 36Refrigerated cabinets 12.5 16 19.2 10.5 12.6Rotisseries 12.5 16 19.2 10.5 12.6Scales 8 25 30 17.5 21

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Part

1Shops (SHOP) – continuedScanners (bar code) 5 40 48 30 36Shelving (loose) 10 20 24 13.5 16.2Shop plant and equipment (default class) 12.5 16 19.2 10.5 12.6Signs (electric) 10 20 24 13.5 16.2Signs (other than electric) 20 10 12 7 8.4Signs (portable, electric) 5 40 48 30 36Sinks (fitted) 20 10 12 7 8.4Slicers 12.5 16 19.2 10.5 12.6Tags (security) 3 67 80.4 67 80.4Tailors’ dummies 8 25 30 17.5 21Tenderisers 15.5 13 15.6 8.5 10.2Trolleys (in supermarkets) 5 40 48 30 36Utensils (including pots and pans) 3 67 80.4 67 80.4Vinyl flooring 10 20 24 13.5 16.2Warming cabinets 12.5 16 19.2 10.5 12.6Waste disposals 10 20 24 13.5 16.2Wrap sealers 8 25 30 17.5 21

Tanning and fellmongering (TANN)Blocking machines 15.5 13 15.6 8.5 10.2Blowing systems (for wool) 15.5 13 15.6 8.5 10.2Buffing machines 15.5 13 15.6 8.5 10.2Carding machines 15.5 13 15.6 8.5 10.2Degreasing machines 12.5 16 19.2 10.5 12.6Dollies 15.5 13 15.6 8.5 10.2Drums (for salting) 15.5 13 15.6 8.5 10.2Drums (for tanning) 15.5 13 15.6 8.5 10.2Drums (for washing) 15.5 13 15.6 8.5 10.2Dryers 20 10 12 7 8.4Effluent plant (excluding stainless steel tanks and screens) 10 20 24 13.5 16.2Fleshing machines 12.5 16 19.2 10.5 12.6Hydro extractors 15.5 13 15.6 8.5 10.2Ironing machines (for skins) 15.5 13 15.6 8.5 10.2Ironing machines (for wool) 15.5 13 15.6 8.5 10.2Measuring machines (for area) 12.5 16 19.2 10.5 12.6Paddles 15.5 13 15.6 8.5 10.2Paint tables 10 20 24 13.5 16.2Polishing machines (for skins) 15.5 13 15.6 8.5 10.2Presses (for pelts) 15.5 13 15.6 8.5 10.2Processors (for hides) 15.5 13 15.6 8.5 10.2Pulling machines (for wool) 10 20 24 13.5 16.2Sammying machines 12.5 16 19.2 10.5 12.6Screens (stainless steel) 15.5 13 15.6 8.5 10.2Setting machines 12.5 16 19.2 10.5 12.6Shaving machines 12.5 16 19.2 10.5 12.6Shearing machines (not farm type) 12.5 16 19.2 10.5 12.6Slitting machines 12.5 16 19.2 10.5 12.6Splitting machines 12.5 16 19.2 10.5 12.6Staking machines 12.5 16 19.2 10.5 12.6Tanning and fellmongering plant and machinery

(default class) 15.5 13 15.6 8.5 10.2Vats (wooden) 20 10 12 7 8.4

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

Antennas and networking equipment 12.5 16 19.2 10.5 12.6Broadcasting masts 25 8 9.6 6 7.2Broadcasting towers 25 8 9.6 6 7.2Cable locators 8 25 30 17.5 21Cabling (land-based, including fibre-optic cabling) 15.5 13 15.6 8.5 10.2Cabling (submarine, including fibre-optic cabling) 25 8 9.6 6 7.2Ducts and in-ground conduits 50 4 4.8 3 3.6Fibre-optic repeaters 12.5 16 19.2 10.5 12.6

Part 1




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

Main distribution frames 12.5 16 19.2 10.5 12.6Manholes 50 4 4.8 3 3.6Radar detecting equipment 10 20 24 13.5 16.2Radar navigational equipment 10 20 24 13.5 16.2Radio broadcasting equipment 10 20 24 13.5 16.2Radio remote control devices 10 20 24 13.5 16.2Radio telephone equipment 8 25 30 17.5 21Repeaters, line and network terminating equipment 8 25 30 17.5 21Satellite dishes and networking equipment 12.5 16 19.2 10.5 12.6Satellites acquired since 2005/06 income year and

before 31 March 2008 5 33 39.6 24 28.8Satellites (geosynchronous orbit) 15.5 13 15.6 8.5 10.2Set-boxes with hard drive and personal video recorders

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

recorders (PVRs) without hard drive 5 40 48 30 36Right to use capacity in the Southern Cross Cable Network

under a Capacity Use Agreement — 15 Nov 2000 to 23 Jan 2002 (PROV) 15 12 14.4 8 9.6

to 13.8082

Right to use capacity in the Southern Cross Cable Network under a Capacity Use Agreement — 24 Jan 2002 to 6 Oct 2004 (PROV) 13.8055 15 18 10 12

to 11.1066

Right to use capacity in the Southern Cross Cable Network granted 7 Oct 2004 – 23 Nov 2006 (PROV) 11.1038 18 21.6 12.5 15

to 8.9753

Right to use capacity in the Southern Cross Cable Network granted 24 Nov 2006 – 28 Jul 2008 (PROV) 8.9726 22 26.4 15.5 18.6

to 7.2978

Right to use capacity in the Southern Cross Cable Network granted 29 Jul 2008 – 21 Feb 2010 (PROV) 7.2951 26 31.2 18 21.6

to 5.7288

Right to use capacity in the Southern Cross Cable Network granted 22 Feb 2010 – 14 Nov 2010 (PROV) 5.7260 33 39.6 24 28.8

to 5 Telecommunication equipment (default class) 10 20 24 13.5 16.2Telephone monitoring and management equipment 8 25 30 17.5 21Telephone switching equipment 12.5 16 19.2 10.5 12.6Television broadcasting equipment 10 20 24 13.5 16.2Test instruments 8 25 30 17.5 21Two-way radios 5 40 48 30 36Video conferencing equipment 5 40 48 30 36

Textile, garment and carpet manufacturing (TEXT)Balling machines (for wool) 20 10 12 7 8.4Bin (wool storage, live bottom) 15.5 13 15.6 8.5 10.2Bleaching plant (of stainless steel construction) 20 10 12 7 8.4Bleaching plant (other than of stainless steel construction) 15.5 13 15.6 8.5 10.2Blocking machines 15.5 13 15.6 8.5 10.2Blocking machines (for hats) 15.5 13 15.6 8.5 10.2Blowing systems (for wool) 15.5 13 15.6 8.5 10.2Braiding machines 15.5 13 15.6 8.5 10.2Candlewick machines 20 10 12 7 8.4Card mounting machines 20 10 12 7 8.4Carding engines 20 10 12 7 8.4Carding ranges 20 10 12 7 8.4Combing machines 15.5 13 15.6 8.5 10.2

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Textile, garment and carpet manufacturing (TEXT) – continued

Condensers 15.5 13 15.6 8.5 10.2Cord manufacturing machines 15.5 13 15.6 8.5 10.2Creels 20 10 12 7 8.4Cutters (for cloth) 8 25 30 17.5 21Decotting machines 20 10 12 7 8.4Doubling frames 20 10 12 7 8.4Drills (for cloth) 8 25 30 17.5 21Dry-cleaning plant 8 25 30 17.5 21Drying ranges (for wool) 20 10 12 7 8.4Dye house plant (of stainless steel construction) 20 10 12 7 8.4Dye house plant (other than of stainless steel construction) 15.5 13 15.6 8.5 10.2Embroidering machines 12.5 16 19.2 10.5 12.6Examining machines 15.5 13 15.6 8.5 10.2Expanders 12.5 16 19.2 10.5 12.6Finishing machines 15.5 13 15.6 8.5 10.2Forms (for finishing) 8 25 30 17.5 21Gill machines 20 10 12 7 8.4Hydro extractors 15.5 13 15.6 8.5 10.2Irons (commercial type) 8 25 30 17.5 21Knitting machines (commercial types) 15.5 13 15.6 8.5 10.2Knitting machines (domestic type) 8 25 30 17.5 21Lanolin recovery plant 12.5 16 19.2 10.5 12.6Laying-up machines 15.5 13 15.6 8.5 10.2Linking machines 12.5 16 19.2 10.5 12.6Looms 20 10 12 7 8.4Looms (for ribbon) 15.5 13 15.6 8.5 10.2Moulds (hat blocking) 8 25 30 17.5 21Opening machines (except as part of scouring range) 20 10 12 7 8.4Presses (for cloth cutting) 12.5 16 19.2 10.5 12.6Presses (for wool baling) 15.5 13 15.6 8.5 10.2Printing machines (heat transfer) 8 25 30 17.5 21Printing machines (rotary) 20 10 12 7 8.4Printing machines (screen) 15.5 13 15.6 8.5 10.2Pulling machines (for wool) 10 20 24 13.5 16.2Quilting machines 15.5 13 15.6 8.5 10.2Raising machines 20 10 12 7 8.4Reels 20 10 12 7 8.4Rope manufacturing machines 15.5 13 15.6 8.5 10.2Roving frames 20 10 12 7 8.4Rubbing frames 20 10 12 7 8.4Scouring plant (wool) 15.5 13 15.6 8.5 10.2Sewing benches 15.5 13 15.6 8.5 10.2Sewing machines 10 20 24 13.5 16.2Sewing machines (domestic type) 8 25 30 17.5 21Sharpening machines (for needles) 10 20 24 13.5 16.2Sliver package machines 20 10 12 7 8.4Spinning frames 20 10 12 7 8.4Stenters 20 10 12 7 8.4Testing machines 12.5 16 19.2 10.5 12.6Textile garment and carpet manufacturing machinery

(default class) 15.5 13 15.6 8.5 10.2Twisting frames 20 10 12 7 8.4Umbrella manufacturing machines 15.5 13 15.6 8.5 10.2Winding frames 20 10 12 7 8.4Zip manufacturing machines 12.5 16 19.2 10.5 12.6

Timber and joinery industries (TIMB)Augers (screw) 15.5 13 15.6 8.5 10.2Band head rigs 20 10 12 7 8.4Band resaws 20 10 12 7 8.4Bandsaws 15.5 13 15.6 8.5 10.2Boring machines 15.5 13 15.6 8.5 10.2

Part 1




Timber and joinery industries (TIMB) – continuedBull chains 20 10 12 7 8.4Chainsaws 3 67 80.4 67 80.4Chainsaws (used by professional loggers) 1 100 100 100 100Chipboard plant 20 10 12 7 8.4Chipping machines 10 20 24 13.5 16.2Conveyors (belt) 20 10 12 7 8.4Conveyors (scraper) 15.5 13 15.6 8.5 10.2Conveyors (screw) 15.5 13 15.6 8.5 10.2Delimbers, self-propelled, mobile 8 25 30 17.5 21Delimbers, static 5 40 48 30 36Dovetailing machines 15.5 13 15.6 8.5 10.2Drilling and routing machine, CNC 8 25 30 17.5 21Drilling machines 15.5 13 15.6 8.5 10.2Drying plants 20 10 12 7 8.4Ducting 15.5 13 15.6 8.5 10.2Dust collectors 15.5 13 15.6 8.5 10.2Edgebanders 15.5 13 15.6 8.5 10.2Edgers 15.5 13 15.6 8.5 10.2Elevators (belt) 15.5 13 15.6 8.5 10.2Elevators (bucket) 15.5 13 15.6 8.5 10.2Fans 15.5 13 15.6 8.5 10.2Fastening gun (explosive) 3 67 80.4 67 80.4Fibreboard plant 20 10 12 7 8.4Filing machines 15.5 13 15.6 8.5 10.2Firewood processor (computerised) (2007/2008 and

subsequent years) 10 20 24 13.5 16.2Firewood processor (manually operated) (2007/2008

and subsequent years) 10 20 24 13.5 16.2Gang nail press (portable) 10 20 24 13.5 16.2Gang nail presses (travelling head) 20 10 12 7 8.4Gluing equipment 15.5 13 15.6 8.5 10.2Grinders 15.5 13 15.6 8.5 10.2Guillotines 20 10 12 7 8.4Jigs 3 67 80.4 67 80.4Jointing machines 15.5 13 15.6 8.5 10.2Laser aligners 5 40 48 30 36Lathes 15.5 13 15.6 8.5 10.2Log carriages 20 10 12 7 8.4Log decks 20 10 12 7 8.4Log grabs (forklift truck attachments) 12.5 16 19.2 10.5 12.6Log haulers 20 10 12 7 8.4Log skidders 12.5 16 19.2 10.5 12.6Log splitter (computerised) (2007/2008 and

subsequent years) 10 20 24 13.5 16.2Log splitter (manually operated) (2007/2008 and

subsequent years 10 20 24 13.5 16.2Logging arches 20 10 12 7 8.4Machine centre (CNC, computer numerically controlled) 8 25 30 17.5 21Moisture meters 5 40 48 30 36Morticers 15.5 13 15.6 8.5 10.2Moulding machines 15.5 13 15.6 8.5 10.2Patterns 3 67 80.4 67 80.4Planers 15.5 13 15.6 8.5 10.2Power feeders 15.5 13 15.6 8.5 10.2Presses 20 10 12 7 8.4Rollcases 20 10 12 7 8.4Routers 15.5 13 15.6 8.5 10.2Sanding machines 15.5 13 15.6 8.5 10.2Sawing machines 15.5 13 15.6 8.5 10.2Setting machines 15.5 13 15.6 8.5 10.2Shaping machines 15.5 13 15.6 8.5 10.2Sharpening machines 15.5 13 15.6 8.5 10.2Tanalising plants 20 10 12 7 8.4Tenoners 15.5 13 15.6 8.5 10.2

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Timber and joinery industries (TIMB) – continuedThicknessers 15.5 13 15.6 8.5 10.2Timber and joinery plant and equipment (default class) 15.5 13 15.6 8.5 10.2Tooling machine (CNC, computer numerically controlled) 8 25 30 17.5 21Tools (hand) 3 67 80.4 67 80.4Tools (power, hand held) 3 67 80.4 67 80.4Winches 20 10 12 7 8.4

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

Chain blocks 5 40 48 30 36Diesel pumps 5 40 48 30 36Dive compressor 5 40 48 30 36Dive tanks 10 20 24 13.5 16.2Diving helmets 10 20 24 13.5 16.2Diving panels 5 40 48 30 36Drilling platforms 1 100 100 100 100Drilling power packs 5 40 48 30 36Drilling rigs 5 40 48 30 36Hammers (pneumatic/hydraulic) 5 40 48 30 36Jetting pumps 5 40 48 30 36Lay flat hoses 3 67 80.4 67 80.4Lift bags 1 100 100 100 100Mooring weights 10 20 24 13.5 16.2Outboard motors 5 40 48 30 36Regulators 5 40 48 30 36Ropes 1 100 100 100 100Shackles 5 40 48 30 36Tools (loose) 1 100 100 100 100Umbilicals 1 100 100 100 100Undersea maintenance equipment (default class) 4 50 60 40 48Video cameras 5 40 48 30 36Wet suits 1 100 100 100 100Winches 10 20 24 13.5 16.2


Part 2

Est DV DV SL SL useful depn + 20% depn + 20%

Asset categories life rate loading rate loading (years) (%) (%) (%) (%)Building fit-out (when in books separately from

building cost) (BDFO)Aerials (for televisions) 15.5 13 15.6 8.5 10.2Air conditioners (split system) 10 20 24 13.5 16.2Air conditioners (through-window type) 10 20 24 13.5 16.2Air conditioning systems 20 10 12 7 8.4Air conditioning systems (in use 24 hours per day) 12.5 16 19.2 10.5 12.6Alarm systems (fire) 20 10 12 7 8.4Alarms (burglar) 8 25 30 17.5 21Appliances (domestic type) 8 25 30 17.5 21Awnings 10 20 24 13.5 16.2Blinds 8 25 30 17.5 21Building fit-out (default class) 20 10 12 7 8.4Canopies 20 10 12 7 8.4Carpets (modular nylon tile construction) 15.5 13 15.6 8.5 10.2Carpets (other than modular nylon tile construction) 5 40 48 30 36Ceilings (suspended) 20 10 12 7 8.4Cleaners’ cradles 15.5 13 15.6 8.5 10.2Clotheslines 8 25 30 17.5 21Cranes (overhead travelling) 25 8 9.6 6 7.2Curtains 8 25 30 17.5 21Delivery systems (for messages, other than tube) 12.5 16 19.2 10.5 12.6Delivery systems (for messages, tube type) 20 10 12 7 8.4Delivery systems (for packages, other than tube) 12.5 16 19.2 10.5 12.6Delivery systems (for packages, tube type) 20 10 12 7 8.4Dock levellers 20 10 12 7 8.4Door closers 15.5 13 15.6 8.5 10.2Doors (for strongrooms) 25 8 9.6 6 7.2Doors (roller and similar) 12.5 16 19.2 10.5 12.6Drapes 8 25 30 17.5 21Dry risers 25 8 9.6 6 7.2Electrical reticulation 25 8 9.6 6 7.2Escalators 20 10 12 7 8.4Fences 20 10 12 7 8.4Flagpoles 25 8 9.6 6 7.2Flooring (parquet) 15.5 13 15.6 8.5 10.2Floors (for computer rooms) 20 10 12 7 8.4Fume extraction systems (ducted) 15.5 13 15.6 8.5 10.2Fume extraction systems (roof mounted) 15.5 13 15.6 8.5 10.2Furniture (fitted) 15.5 13 15.6 8.5 10.2Gas dowsing systems 20 10 12 7 8.4Generators (standby) 25 8 9.6 6 7.2Grills (roller and similar) 15.5 13 15.6 8.5 10.2Hand dryers (air type) 3 67 80.4 67 80.4Hand soap dispensers 2 100 100 100 100Handrails 25 8 9.6 6 7.2Heat detectors 20 10 12 7 8.4Heaters (electric) 3 67 80.4 67 80.4Heating systems 20 10 12 7 8.4Hose reels (fire) 25 8 9.6 6 7.2Incinerators 8 25 30 17.5 21Incinerators (rubbish) 20 10 12 7 8.4LED screens (fixed) 15.5 13 15.6 8.5 10.2LED screens (fixed, in use 24 hours per day) 8 25 30 17.5 21Lifts 25 8 9.6 6 7.2Light fittings 10 20 24 13.5 16.2Lighting controllers (emergency) 12.5 16 19.2 10.5 12.6Mailboxes 25 8 9.6 6 7.2Maintenance units (for buildings) 20 10 12 7 8.4Meters (gas) 15.5 13 15.6 8.5 10.2Meters (water) 15.5 13 15.6 8.5 10.2Monitoring systems 10 20 24 13.5 16.2

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


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

Motors (for roller doors) 10 20 24 13.5 16.2Paper towel dispensers 2 100 100 100 100Partitions (demountable) 15.5 13 15.6 8.5 10.2Partitions (non-load bearing) 20 10 12 7 8.4Plumbing 25 8 9.6 6 7.2Plumbing fixtures 25 8 9.6 6 7.2Pumps (heat) 10 20 24 13.5 16.2Railings 25 8 9.6 6 7.2Runway beams 25 8 9.6 6 7.2Sanitary appliances 8 25 30 17.5 21Saunas 15.5 13 15.6 8.5 10.2Security systems 10 20 24 13.5 16.2Signs (electric) 10 20 24 13.5 16.2Signs (other than electric) 20 10 12 7 8.4Smoke detectors 20 10 12 7 8.4Spa pools 12.5 16 19.2 10.5 12.6Speed humps (metal) 5 40 48 30 36Speed humps (plastic) 5 40 48 30 36Speed humps (rubber) 10 20 24 13.5 16.2Sprinkler systems 25 8 9.6 6 7.2Strongboxes 25 8 9.6 6 7.2Toilet roll dispensers 2 100 100 100 100Towel cabinets 3 67 80.4 67 80.4Ventilating fans 10 20 24 13.5 16.2Ventilating fans (ducted) 15.5 13 15.6 8.5 10.2Ventilating fans (roof mounted) 15.5 13 15.6 8.5 10.2Vinyl flooring 10 20 24 13.5 16.2Walkways 25 8 9.6 6 7.2Walkways (moving) 20 10 12 7 8.4Water heaters (not over-sink type) 12.5 16 19.2 10.5 12.6Water heaters (over-sink) 10 20 24 13.5 16.2Water savers 3 67 80.4 67 80.4Watering systems 3 67 80.4 67 80.4

Boilers and heaters (where not industry specified) (BOIL)Boilers 25 8 9.6 6 7.2Boilers (oil) 25 8 9.6 6 7.2Boilers (packaged) 15.5 13 15.6 8.5 10.2Boilers and heating plant and equipment (default class) 25 8 9.6 6 7.2Calorifiers 25 8 9.6 6 7.2Chimneys (concrete) 50 4 4.8 3 3.6Chimneys (not concrete) 25 8 9.6 6 7.2Economisers 25 8 9.6 6 7.2Flues (concrete) 50 4 4.8 3 3.6Flues (not concrete) 25 8 9.6 6 7.2Generators (steam) 15.5 13 15.6 8.5 10.2Handling machines (for coal) 20 10 12 7 8.4Heat exchangers (not stainless steel) 20 10 12 7 8.4Heat exchangers (stainless steel) 25 8 9.6 6 7.2Heat recovery plant 15.5 13 15.6 8.5 10.2Pulverising machines (for coal) 20 10 12 7 8.4Radiators 25 8 9.6 6 7.2Space heaters 12.5 16 19.2 10.5 12.6Space heaters (portable) 5 40 48 30 36Tanks (pressure) 25 8 9.6 6 7.2Vessels (pressure) 25 8 9.6 6 7.2Water cylinders 15.5 13 15.6 8.5 10.2

Books, music and manuscripts (BOOK) DEP 32 1998Books, editions of which are published annually

or more frequently 2 100 100 100 100Other books 10 20 24 13.5 16.2


Part 2



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

Aprons (airports) 50 4 4.8 3 3.6Barns 20 10 na 7 naBarns (drying), acquired after 30 July 2009 20 8.5 na 5 naBarns (drying), acquired on or before 30 July 2009 20 10 12 7 8.4Barns, acquired after 30 July 2009 20 8.5 na 5 naBarns, acquired on or before 30 July 2009 20 10 12 7 8.4Borewells 20 10 12 7 8.4Bridges (block) 100 2 2.4 1.5 1.8Bridges (brick) 100 2 2.4 1.5 1.8Bridges (concrete) 100 2 2.4 1.5 1.8Bridges (other than block, brick, concrete and stone) 50 4 4.8 3 3.6Bridges (stone) 100 2 2.4 1.5 1.8Buildings (default class) from 2012 and subsequent

income years 50 0 na 0 naBuildings (default class) up to and including 2011

income year. 50 3 na 2 naBuildings (portable) acquired between 1 April 2005 and

30 July 2009 incl. 12.5 16 na 10.5 naBuildings (portable) acquired on or after 31 July 2009 12.5 13.5 na 8 naBuildings with prefabricated stressed-skin insulation panels 33.3 4.5 na 3 naBuildings with reinforced concrete framing (default class)

up to and including 2011 income year 50 3 na 2 naBuildings with reinforced concrete framing (default class)

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

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

up to and including 2011 income year 50 3 na 2 naBuildings with timber framing (default class) from 2012 and

subsequent income years 50 0 na 0 naBuildings with timber framing (default class) up to and

including 2011 income year 50 3 na 2 naBunkers (concrete) 20 10 12 7 8.4Car parking buildings (from 2012 and subsequent income

years) 50 0 na 0 naCar parking buildings acquired, or a binding contract

entered into for the purchase or construction of the building on or before 30 July 2009 50 4 4.8 3 3.6

Car parking pads 50 4 4.8 3 3.6Car parks (building and pads) up to and including 2011

income year. 50 4 4.8 3 3.6Carports (freestanding or lean-to) - applies from the 2015

and subsequent income years 33.3 6 n/a 4 n/aChemical works 33.3 6 na 4 naChemical works, acquired after 30 July 2009 33.3 4.5 na 3 naChemical works, acquired on or before 30 July 2009 33.3 6 7.2 4 4.8Dairy plant powder drying plant dry store buildings,

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

acquired on or after 19 May 2005 33.3 4.5 na 3 naDams (block) 100 2 2.4 1.5 1.8Dams (brick) 100 2 2.4 1.5 1.8Dams (concrete) 100 2 2.4 1.5 1.8Dams (earth with rock core) 100 2 2.4 1.5 1.8Dams (earth without rock core) 50 4 4.8 3 3.6Dams (stone) 100 2 2.4 1.5 1.8Driveways 50 4 4.8 3 3.6Dykes (earth) 50 4 4.8 3 3.6Equestrian arena consisting of permanent construction


Fences 20 10 12 7 8.4

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

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

Fertiliser storage facilities for the bulk storage of raw materials and fertiliser products (may or may not be at the site of fertiliser works), acquired on or after 19 May 2005 33.3 4.5 na 3 na

Fertiliser works 33.3 6 na 4 naFertiliser works, acquired after 30 July 2009 33.3 4.5 na 3 naFertiliser works, acquired on or before 30 July 2009 33.3 6 7.2 4 4.8Floating piers 33.3 6 7.2 4 4.8Fowl houses 20 8.5 na 5 naGeothermal powerhouse building (PROV) - applies from

the 2012 and subsequent income years 50 0 n/a 0 n/aGrandstands from 2012 and subsequent income years 50 0 na 0 naGrandstands up to and including 2011 income year 50 3 na 2 naHardstandings 50 4 4.8 3 3.6Hothouses (glass or other excluding PVC) 20 8.5 na 5 naHothouses (PVC or similar) 12.5 13.5 na 8 naKiwifruit overhead mesh shelters - applies for the 2017

and subsequent income years 12.5 16 n/a 10.5 n/aLampposts (excluding wooden) 25 8 9.6 6 7.2Lampposts (wooden) 20 10 12 7 8.4Manholes 50 4 4.8 3 3.6Marine fender systems (2009/2010 and subsequent years) 20 10 12 7 8.4Memorials 50 4 4.8 3 3.6Mushroom Factory (purpose built, predominantly in

prefabricated stressed skin insulation panels), acquired before 19 May 2005 33.3 6 na 4 na

Mushroom Factories (purpose built, predominantly in prefabricated stressed skin insulation panels), acquired on or after 19 May 2005 33.3 4.5 na 3 na

Pig houses 20 8.5 na 5 naPortable huts (not buildings) 12.5 16 19.2 10.5 12.6Potato cool stores (climate controlled) structure only,

excluding climate control plant - applies for the 2017/18 and subsequent income years 33.3 4.5 n/a 3 n/a

Powder dryer buildings, acquired after 30 July 2009 15.5 11 na 6.5 naPowder dryer buildings, acquired on or before 30 July 2009 15.5 13 15.6 8.5 10.2Reservoirs (above ground, concrete) 50 4 4.8 3 3.6Reservoirs (for water, other than concrete or lined earth) 33.3 6 7.2 4 4.8Reservoirs (in-ground, concrete) 100 2 2.4 1.5 1.8Reservoirs (lined earth) 50 4 4.8 3 3.6Retaining walls (concrete) 100 2 2.4 1.5 1.8Retaining walls (wooden) 25 8 9.6 6 7.2Roadways 50 4 4.8 3 3.6Runways (for airports) 33.3 6 7.2 4 4.8Sale yards 33.3 6 7.2 4 4.8Shade houses (glass or other, excluding PVC) 20 8.5 na 5 naShade houses (PVC or similar) 12.5 13.5 na 8 naSigns (road) 6.66 30 36 21 25.2Signs (street nameplates) 6.66 30 36 21 25.2Stopbanks (earth) 50 4 4.8 3 3.6Structures (default class) 50 4 4.8 3 3.6Swimming pools (in-ground) 33.3 6 7.2 4 4.8Tanneries 33.3 4.5 na 3 naTaxiways (airports) 50 4 4.8 3 3.6Thermal powerhouse building (PROV) - applies from the

2012 and subsequent income years 50 0 n/a 0 n/aTiered seating (not part of a building) 50 4 4.8 3 3.6Towers (for floodlights) 25 8 9.6 6 7.2Tunnels (block) 100 2 2.4 1.5 1.8


Part 2



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

Tunnels (brick) 100 2 2.4 1.5 1.8Tunnels (concrete) 100 2 2.4 1.5 1.8Tunnels (stone) 100 2 2.4 1.5 1.8Valve chambers and similar 50 4 4.8 3 3.6Wharf tarmac 50 4 4.8 3 3.6Wharves (block) 100 2 2.4 1.5 1.8Wharves (brick) 100 2 2.4 1.5 1.8Wharves (concrete) 100 2 2.4 1.5 1.8Wharves (other than block, brick, concrete and stone) 50 4 4.8 3 3.6Wharves (stone) 100 2 2.4 1.5 1.8Wool/shearing shed - applies from the 2015 and subsequent

income years 50 0 n/a 0 n/a

Clothing (CLOT)Clothing (for hire) 3 67 80.4 67 80.4Corporate clothing 3 67 80.4 67 80.4Costumes (for hire) 3 67 80.4 67 80.4Non-protective clothing (default class) 3 67 80.4 67 80.4Uniforms (non-protective) 3 67 80.4 67 80.4

Compressed air plant (where not industry specified) (COMA)Aftercoolers 12.5 16 19.2 10.5 12.6Air dryers 12.5 16 19.2 10.5 12.6Air receivers (stand alone) 25 8 9.6 6 7.2Compressed air plant and equipment (default class) 15.5 13 15.6 8.5 10.2Compressors (free-standing) 15.5 13 15.6 8.5 10.2Compressors (mobile) 10 20 24 13.5 16.2Compressors (packaged) 15.5 13 15.6 8.5 10.2Compressors (portable) 10 20 24 13.5 16.2Compressors (receiver mounted) 12.5 16 19.2 10.5 12.6Compressors (rotary, not packaged type) 12.5 16 19.2 10.5 12.6Filters 12.5 16 19.2 10.5 12.6Inflatable pipeline plug (PROV) 3 67 80.4 67 80.4Pipeline crawler (PROV) 5 40 48 30 36Piping 25 8 9.6 6 7.2

Computers (COMP)Backup units (tape type) 4 50 60 40 48Banknote dispensers 6.66 30 36 21 25.2Bridges 4 50 60 40 48Cabling 6.66 30 36 21 25.2CAD/CAM equipment 4 50 60 40 48Communications controllers 4 50 60 40 48Computer and associated equipment (used for typesetting) 5 40 48 30 36Computer equipment (default class) 4 50 60 40 48Control equipment (process, computer, if separately

identified) 8 25 30 17.5 21Data concentrators 4 50 60 40 48Digitisers 4 50 60 40 48Disk drives (for use with mini computers) 4 50 60 40 48Disk drives (for use with personal computers) 4 50 60 40 48EFTPOS terminals 4 50 60 40 48Floors (for computer rooms) 20 10 12 7 8.4Gas dowsing systems 20 10 12 7 8.4Laptop computers 4 50 60 40 48Mainframe computers 6.66 30 36 21 25.2Mini computers 4 50 60 40 48Modems 4 50 60 40 48Multiplexers 4 50 60 40 48Network servers 4 50 60 40 48Notebook computers 4 50 60 40 48Personal computers 4 50 60 40 48

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Computers (COMP) – continuedPlotters 5 40 48 30 36Power conditioners 6.66 30 36 21 25.2Power supplies (uninterruptable) 6.66 30 36 21 25.2Printers 5 40 48 30 36Routers 4 50 60 40 48Scanners 4 50 60 40 48Tablet computers and electronic media storage devices

(including smartphones, MP3 players and similar devices) 3 67 na 67 naTerminals (without capability of local storage capacity) 6.66 30 36 21 25.2Voice mail equipment 4 50 60 40 48

Factory and other sundries (FACT)Aces 12.5 16 19.2 10.5 12.6Advertising blimps 5 40 48 30 36Benches 15.5 13 15.6 8.5 10.2Bins and similar (steel) 15.5 13 15.6 8.5 10.2Bins and similar (wooden) 3 67 80.4 67 80.4Blankets (for fires) 15.5 13 15.6 8.5 10.2Breathing apparatus 12.5 16 19.2 10.5 12.6Cargons 15.5 13 15.6 8.5 10.2Conveyors (portable, where not industry specified) 10 20 24 13.5 16.2Duckboards 12.5 16 19.2 10.5 12.6Factory and other sundries (default class) 12.5 16 19.2 10.5 12.6Factory trucks (non-powered) 12.5 16 19.2 10.5 12.6Fans (portable) 8 25 30 17.5 21Fire extinguishers 15.5 13 15.6 8.5 10.2Gas detectors (fixed) - applies from the 2015 and

subsequent income years 10 20 n/a 13.5 n/aGas detectors (hand-held) - applies from the 2015

and subsequent income years 5 40 n/a 30 n/aGas suits 12.5 16 19.2 10.5 12.6Generators (portable) 10 20 24 13.5 16.2Hoardings 15.5 13 15.6 8.5 10.2Hose reels 25 8 9.6 6 7.2Hydrants (fire) 25 8 9.6 6 7.2Inflatable pipeline plug (PROV) 3 67 80.4 67 80.4Ladders 12.5 16 19.2 10.5 12.6Load skates 12.5 16 19.2 10.5 12.6Pallet trucks (hand operated) 12.5 16 19.2 10.5 12.6Pallet trucks (powered) 12.5 16 19.2 10.5 12.6Pallets (steel) 15.5 13 15.6 8.5 10.2Pallets (wooden) 3 67 80.4 67 80.4Pipeline crawler (PROV) 5 40 48 30 36Piping 25 8 9.6 6 7.2Piping (process type) 25 8 9.6 6 7.2Process switch panels and cabling (when in books

separately from plant items) 15.5 13 15.6 8.5 10.2Pumps (for fires, portable) 12.5 16 19.2 10.5 12.6Racking (steel) 20 10 12 7 8.4Racking (wooden) 15.5 13 15.6 8.5 10.2Rams (hydraulic or pneumatic) 5 40 48 30 36Ring mains (fire) 25 8 9.6 6 7.2Safety equipment (sundries) 12.5 16 19.2 10.5 12.6Sprinkler systems 25 8 9.6 6 7.2Time clock systems 10 20 24 13.5 16.2Tools (loose) 5 40 48 30 36Trolleys 12.5 16 19.2 10.5 12.6Vices 15.5 13 15.6 8.5 10.2Wheelbarrows 5 40 48 30 36Wrappers (pallets) 10 20 24 13.5 16.2


Part 2



Hire equipment (HEQU)Baby gear for hire (excluding child restraints

(capsules and car seats)) 4 50 60 40 48Campervans acquired between 1 April 2005 and

prior to the 2010/11 income year 10 20 n/a 13.5 n/aCampervans acquired during or after the 2010/11

income year (residual value estimated at 20%) 8 20 n/a 13.5 n/aMotorhomes acquired between 1 April 2005 and prior

to the 2010/11 income year 10 20 n/a 13.5 n/aMotorhomes acquired during or after the 2010/11

income year (residual value estimated at 20%) 8 20 n/a 13.5 n/aPortable fencing (galvanised steel) - applies from the 2015

and subsequent income years 5 40 n/a 30 n/a

Hire equipment (short-term hire of one month or less only) (HIRE)

Agriculture, horticulture and aquaculture equipment for hire with a general DV rate based on an estimated useful life of 15.5 years 10 20 24 13.5 16.2

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

Agriculture, horticulture and aquaculture machines for hire with a general DV rate based on an estimated useful life of 5 years 3 67 80.4 67 80.4

Boilers and heaters for hire with a general DV rate based on an estimated useful life of 5 years 3 67 80.4 67 80.4

Cleaning equipment for hire with a general DV rate based on an estimated useful life of 3 years 2 100 100 100 100

Cleaning, refuse and recycling equipment for hire with a general DV rate based on an estimated useful life of 8 years 5 40 48 30 36

Compact disc players 2 100 100 100 100Compact discs 1 100 100 100 100Compressed air plant for hire with a general DV rate based

on an estimated useful life of 10 years 6.66 30 36 21 25.2Concrete and plaster machines for hire with a general DV

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

a general DV rate based on an estimated useful life of 15.5 years 10 20 24 13.5 16.2

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



Contractors, building and quarrying plant for hire with a general DV rate based on an estimated useful life of 12.5 years 8 25 30 17.5 21

Digital versatile disc players (DVD players) 2 100 100 100 100Digital versatile discs (DVDs) 1 100 100 100 100Engineering equipment for hire with a general DV rate

based on an estimated useful life of 5 years 3 67 80.4 67 80.4Engineering plant and equipment for hire with a general

DV rate based on an estimated useful life of 12.5 years 8 25 30 17.5 21Fork lift trucks—8 tonnes and over 8 25 30 17.5 21Fork lift trucks—under 8 tonnes 6.66 30 36 21 25.2Furniture (loose) with a general DV rate of 18% (residual

value has been estimated at 25%) 2 50 60 40 48

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Hire equipment (short-term hire of one month or less only) (HIRE) – continued

Furniture (loose) with a general DV rate of 20% (residual value has been estimated at 25%) (2009/2010 and subsequent years) 2 50 60 40 48

Lifting equipment for hire with a general DV rate based on an estimated useful life of 10 years 6.66 30 36 21 25.2

Lifting equipment for hire with a general DV rate based on an estimated useful life of 12.5 years 8 25 30 17.5 21

Lifting equipment for hire with a general DV rate based on an estimated useful life of 15.5 years 12.5 16 19.2 10.5 12.6

Lifting equipment for hire with a general DV rate based on an estimated useful life of 25 years 15.5 13 15.6 8.5 10.2

Lifting equipment for hire with a general DV rate based on an estimated useful life of 5 years 3 67 80.4 67 80.4

Marquee accessories (other than poles and frames) 5 40 48 30 36Marquee poles (wood) 15.5 13 15.6 8.5 10.2Marquee poles and frames (metal with integral winching

mechanism) 8 25 30 17.5 21Marquee poles and frames (metal) 10 20 24 13.5 16.2Marquees (canvas roof and walls, ropes/tie-downs where

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

ropes/tie-downs where permanently attached) 5 40 48 30 36Motor vehicles (for transporting people, up to and

including 12 seats) 4 50 60 40 48Motor vehicles—Class NA (for transporting light goods,

gross vehicle mass not over 3.5 tonnes and used for short-term hire) 6.66 30 36 21 25.2

Motor vehicles—Class NB (for transporting medium goods, gross vehicle mass over 3.5 but not over 12 tonnes and used for short-term hire) 8 25 30 17.5 21

Motor vehicles—Class NC (for transporting heavy goods, gross vehicle mass over 12 tonnes and used for short-term hire) 6.66 30 36 21 25.2

Office equipment and furniture for hire with a general DV rate based on an estimated useful life of 8 years 5 40 48 30 36

Party hire equipment 4 50 60 40 48Power generation and electrical reticulation systems for

hire with a general DV rate based on an estimated useful life of 10 years 8 25 30 17.5 21

Pumping sets for hire with a general DV rate based on an estimated useful life of 10 years 6.66 30 36 21 25.2

Pumping sets for hire with a general DV rate based on an estimated useful life of 12.5 years 8 25 30 17.5 21

Trailers—Class TA and TB (for transporting light goods, gross vehicle mass not over 3.5 tonnes and used for short-term hire) excluding domestic trailers 10 20 24 13.5 16.2

Trailers—Class TC (for transporting medium goods, gross vehicle mass over 3.5 tonnes but not over 10 tonnes and used for short-term hire) 12.5 16 19.2 10.5 12.6

Trailers—Class TD (for transporting heavy goods, gross vehicle mass over 10 tonnes and used for short-term hire) 10 20 24 13.5 16.2

Trailers—domestic (not over 1 tonne, used for short-term hire) 6.66 30 36 21 25.2

Video cassette recorders and/or players (VCRs) 2 100 100 100 100Video game players 1 100 100 100 100Video games discs 1 100 100 100 100

Lifting (LIFT)Blocks (chain) 10 20 24 13.5 16.2Blocks (pulley) 10 20 24 13.5 16.2Blocks (wire rope) 12.5 16 19.2 10.5 12.6Boat lift storage system (inflatable) 8 25 30 17.5 21


Part 2



Lifting (LIFT) – continuedCapstans 25 8 9.6 6 7.2Cranes (derrick) 25 8 9.6 6 7.2Cranes (for containers) 25 8 9.6 6 7.2Cranes (jib) 25 8 9.6 6 7.2Cranes (luffing) 25 8 9.6 6 7.2Cranes (mobile) 15.5 13 15.6 8.5 10.2Cranes (overhead travelling) 25 8 9.6 6 7.2Cranes (tower) 25 8 9.6 6 7.2Cranes and other lifting devices (default class) 25 8 9.6 6 7.2Gantries 25 8 9.6 6 7.2Hoists (skip) 15.5 13 15.6 8.5 10.2Hoists (vehicle) 12.5 16 19.2 10.5 12.6Jacks 5 40 48 30 36Lifting platforms 15.5 13 15.6 8.5 10.2Load skates 12.5 16 19.2 10.5 12.6Spreaders 25 8 9.6 6 7.2Straddle carriers 15.5 13 15.6 8.5 10.2Weighers (crane type) 10 20 24 13.5 16.2Winches 25 8 9.6 6 7.2Winding gear (pit head) 20 10 12 7 8.4

Office equipment and furniture (OFUR)Air conditioners (mobile) 8 25 30 17.5 21Answering machines (for telephones) 3 67 80.4 67 80.4Appliances (domestic type) 8 25 30 17.5 21Aquariums 4 50 60 40 48Benches 20 10 12 7 8.4Binding machines 8 25 30 17.5 21Calculators 3 67 80.4 67 80.4Chairs 12.5 16 19.2 10.5 12.6Cheque signing machines 8 25 30 17.5 21Clock systems (centralised) 10 20 24 13.5 16.2Coin and note counters 8 25 30 17.5 21Comparators (consumer electronic comparative display units) 3 67 80.4 67 80.4Counters (fitted) 20 10 12 7 8.4Cupboards 20 10 12 7 8.4Dehumidifiers 8 25 30 17.5 21Desks 15.5 13 15.6 8.5 10.2Dictating machines 3 67 80.4 67 80.4Doors (strongroom) 25 8 9.6 6 7.2Drawing boards 15.5 13 15.6 8.5 10.2Duplicators (spirit) 8 25 30 17.5 21Duplicators (stencil) 8 25 30 17.5 21Facsimile machines 5 40 48 30 36Filing cabinets 15.5 13 15.6 8.5 10.2Flameproof cabinets 25 8 9.6 6 7.2Furniture (fitted) 20 10 12 7 8.4Furniture (loose) 12.5 16 19.2 10.5 12.6Guillotines 15.5 13 15.6 8.5 10.2Integrated silk flower arrangements (PROV) 2 100 100 100 100Intercom systems 8 25 30 17.5 21Microfiche printers 8 25 30 17.5 21Microfiche readers 8 25 30 17.5 21Microfilm printers 8 25 30 17.5 21Microfilm readers 8 25 30 17.5 21Mobile telephones, including smartphones 3 67 na 67 naMonitoring systems 10 20 24 13.5 16.2Office equipment (default class) 5 40 48 30 36Office furniture (default class) 12.5 16 19.2 10.5 12.6PA systems 8 25 30 17.5 21Paging systems 5 40 48 30 36Paintings and drawings, in either case being property the


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Office equipment and furniture (OFUR) – continuedPhotocopiers 5 40 48 30 36Plan copiers 5 40 48 30 36Postal franking machines 8 25 30 17.5 21Prints (including limited edition prints) 10 20 24 13.5 16.2Projectors 8 25 30 17.5 21Radios 5 40 48 30 36Safes 25 8 9.6 6 7.2Safety deposit boxes 25 8 9.6 6 7.2Screens (for offices) 15.5 13 15.6 8.5 10.2Security systems 10 20 24 13.5 16.2Shelving (fixed) 20 10 12 7 8.4Shredders 8 25 30 17.5 21Tables 15.5 13 15.6 8.5 10.2Telephone systems 6.66 30 36 21 25.2Telephones (portable) 3 67 80.4 67 80.4Time recorders 10 20 24 13.5 16.2Transcribing machines 3 67 80.4 67 80.4Typewriters 5 40 48 30 36Water coolers 8 25 30 17.5 21Whiteboards (electronic) 5 40 48 30 36Word processors 5 40 48 30 36

Pet grooming and cleaning equipmentPet/animal clippers—applies to the 2014 and subsequent

income years 5 40 na 30 naPet dryer units (portable)—applies to the 2014 and

subsequent income years 5 40 na 30 naPet grooming and cleaning equipment (default class)

—applies to the 2014 and subsequent income years 8 25 na 17.5 naPet/animal vacuum clipper units—applies to the 2014 and

subsequent income years 5 40 na 30 naPet washers (portable)—applies to the 2014 and subsequent

income years 8 25 na 17.5 na

Pumping sets (where not industry specified) (PUMP)Borewell pumps 10 20 24 13.5 16.2Centrifugal pumps 10 20 24 13.5 16.2Dosing pumps 5 40 48 30 36Drum pumps 5 40 48 30 36Fire main pumps 25 8 9.6 6 7.2Fire pumps (portable) 10 20 24 13.5 16.2Geared type pumps 12.5 16 19.2 10.5 12.6Hydraulic pumps 12.5 16 19.2 10.5 12.6In-line pumps 10 20 24 13.5 16.2Laboratory pumps 5 40 48 30 36Peristaltic pumps 5 40 48 30 36Piston type pumps 12.5 16 19.2 10.5 12.6Pneumatic (not diaphragm type) pumps 10 20 24 13.5 16.2Pneumatic diaphragm pumps 5 40 48 30 36Pump chambers and similar 50 4 4.8 3 3.6Pumps (default class) 10 20 24 13.5 16.2Pumps (for use with highly corrosive products, for example,

strong acid or alkali) 3 67 80.4 67 80.4Sewerage pumps 10 20 24 13.5 16.2Sprinkler pumps 25 8 9.6 6 7.2Stainless steel constructed pumps 12.5 16 19.2 10.5 12.6Stator type pumps 12.5 16 19.2 10.5 12.6Submersible pumps 10 20 24 13.5 16.2Sump pumps 10 20 24 13.5 16.2Vacuum pumps 12.5 16 19.2 10.5 12.6

Refrigeration (REFR)Blast freezing equipment 15.5 13 15.6 8.5 10.2Chilling/cooling plant (for water) 15.5 13 15.6 8.5 10.2


Part 2



Refrigeration (REFR) – continuedCompressors (for refrigeration, 15kw and above) 20 10 12 7 8.4Compressors (for refrigeration, below 15kw) 12.5 16 19.2 10.5 12.6Condensers 20 10 12 7 8.4Control equipment 5 40 48 30 36Data logging equipment 5 40 48 30 36Evaporators 20 10 12 7 8.4Fans 15.5 13 15.6 8.5 10.2Forced draught coolers 15.5 13 15.6 8.5 10.2Freezers (for carcasses) 15.5 13 15.6 8.5 10.2Freezers (for cartons) 15.5 13 15.6 8.5 10.2Gas detectors (fixed) - applies from the 2015 and


and subsequent income years 5 40 n/a 30 n/aGlycol refrigeration equipment 20 10 12 7 8.4Heat exchangers (except stainless steel) 20 10 12 7 8.4Heat exchangers (stainless steel) 25 8 9.6 6 7.2Pots (ammonia) 25 8 9.6 6 7.2Pumps (ammonia) 12.5 16 19.2 10.5 12.6Pumps (heat) 10 20 24 13.5 16.2Purgers 25 8 9.6 6 7.2Receivers 25 8 9.6 6 7.2Refrigeration plant and equipment (default class) 20 10 12 7 8.4Temperature probes (fixed) 5 40 48 30 36Temperature probes (portable) 5 40 48 30 36

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

Culverts (concrete) 50 4 4.8 3 3.6Inflatable pipeline plug (PROV) 3 67 80.4 67 80.4Pipeline crawler (PROV) 5 40 48 30 36Piping (for sewerage) 25 8 9.6 6 7.2Piping (for steam) 20 10 12 7 8.4Piping (for storm-water) 25 8 9.6 6 7.2Piping (for water) 25 8 9.6 6 7.2Rectifiers 25 8 9.6 6 7.2Reticulation (default class) 25 8 9.6 6 7.2Spillways (concrete) 50 4 4.8 3 3.6Tunnels (concrete) 50 4 4.8 3 3.6Tunnels (partly lined) 50 4 4.8 3 3.6Valves (for sewerage) 25 8 9.6 6 7.2Valves (for steam) 20 10 12 7 8.4Valves (for storm-water) 25 8 9.6 6 7.2Valves (for water) 25 8 9.6 6 7.2

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

Analysers 8 25 30 17.5 21Autoclaves 20 10 12 7 8.4Baths (water) 12.5 16 19.2 10.5 12.6Callipers 8 25 30 17.5 21Centrifuges 10 20 24 13.5 16.2Chambers (vacuum) 10 20 24 13.5 16.2Chromatographs 8 25 30 17.5 21Compasses 8 25 30 17.5 21Cylinders (gas) 5 40 48 30 36Electrical test meters 8 25 30 17.5 21Electronic balances 8 25 30 17.5 21Flasks (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 10.2

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

Furniture (fixed) 20 10 12 7 8.4Furniture (loose, laboratory) 10 20 24 13.5 16.2Gas detectors (fixed) - applies from the 2015 and


and subsequent income years 5 40 n/a 30 n/aHardness testers and similar (laboratory) 15.5 13 15.6 8.5 10.2Incubators (laboratory) 12.5 16 19.2 10.5 12.6Instruments (hand-held) 5 40 48 30 36Irradiation plant 25 8 9.6 6 7.2Linear accelerator/simulator 10 20 24 13.5 16.2Meteorological equipment 10 20 24 13.5 16.2Micrometers 8 25 30 17.5 21Microscope equipment 10 20 24 13.5 16.2Microtomes 10 20 24 13.5 16.2Navigational equipment 8 25 30 17.5 21Oscilloscopes 8 25 30 17.5 21Ovens 12.5 16 19.2 10.5 12.6Patient monitoring equipment 8 25 30 17.5 21Radiation 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 16.2Scientific and laboratory equipment (excluding medical

laboratory equipment) (default class) 10 20 24 13.5 16.2Spectrophotometers 8 25 30 17.5 21Sterilisers 20 10 12 7 8.4Surveying equipment 8 25 30 17.5 21Surveying equipment (electronic) 4 50 60 40 48Telescopes (optical) 25 8 9.6 6 7.2Telescopes (radio) 25 8 9.6 6 7.2Test chambers (acquired during the 2010 or subsequent

income years) 12.5 16 19.2 10.5 12.6Ultrasonic equipment 8 25 30 17.5 21Vessels (vacuum) 10 20 24 13.5 16.2Washer decontaminators 8 25 30 17.5 21X-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

Software (SOFT)Kiwiplus, Kiwifruit Software Package, designed for a

specific year 1 100 100 100 100Software able to be used in the preparation or filing of

income tax returns relating to one particular income year only 2 100 100 100 100

The copyright in software, the right to use the copyright in software or the right to use software 4 50 60 40 48

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

Reservoirs (concrete, above ground) 50 4 4.8 3 3.6Reservoirs (concrete, in-ground) 100 2 2.4 1.5 1.8Reservoirs (lined earth) 50 4 4.8 3 3.6Reservoirs (other than concrete or lined-earth) 33.3 6 7.2 4 4.8Tanks (underground) 20 10 12 7 8.4Tanks and vats (ceramic) 25 8 9.6 6 7.2Tanks and vats (concrete) 25 8 9.6 6 7.2Tanks and vats (default class) 25 8 9.6 6 7.2Tanks and vats (fibreglass) 12.5 16 19.2 10.5 12.6


Part 2



Tanks, vats and reservoirs (where not industry specified) (TANK) – continued

Tanks and vats (plastic) 12.5 16 19.2 10.5 12.6Tanks and vats (pressure) 25 8 9.6 6 7.2Tanks and vats (rubber-lined) 25 8 9.6 6 7.2Tanks and vats (stainless steel) 25 8 9.6 6 7.2Tanks and vats (steel, galvanised) 20 10 12 7 8.4Tanks and vats (steel, mild, welded) 20 10 12 7 8.4Tanks and vats affected by highly corrosive acid or

alkali (with a general DV rate based on an estimated useful life of 12.5 years) 8 25 30 17.5 21

Tanks and vats affected by highly corrosive acid or alkali (with a general DV rate based on an estimated useful life of 20 years) 10 20 24 13.5 16.2

Tanks and vats affected by highly corrosive acid or alkali (with a general DV rate based on an estimated useful life of 25 years) 12.5 16 19.2 10.5 12.6

Transportation (TRAN)Aeroplanes (mechanically propelled, fixed wing, of an

unladen weight not exceeding 15,000kg) (residual value has been estimated at 25%) 15 10 12 7 8.4

Aeroplanes (mechanically propelled, fixed wing, of an unladen weight over 15,000kg, other than helicopters) (residual value has been estimated at 25%) 15 10 12 7 8.4

Aeroplanes (top-dressing and spraying) and specialised attachments 10 20 24 13.5 16.2

Aircraft (international passenger) 15 10 Airport runways 33.3 6 7.2 4 4.8Airships 12.5 16 19.2 10.5 12.6Ambulances 12.5 16 19.2 10.5 12.6Animal-drawn vehicles 20 10 12 7 8.4Baggage conveyor systems 15.5 13 15.6 8.5 10.2Baggage imaging machines 8 25 30 17.5 21Balloons 12.5 16 19.2 10.5 12.6Barges 20 10 12 7 8.4Barriers (electrically operated) 10 20 24 13.5 16.2Bicycles (pedal) 5 40 48 30 36Boat lift storage system (inflatable) 8 25 30 17.5 21Bulkheads (insulated, removable) 4 50 60 40 48Buoys 20 10 12 7 8.4Buses (for transporting people, over 12 seats) 12.5 16 19.2 10.5 12.6Cablecars 20 10 12 7 8.4Campervans (including Motorhomes) acquired before

1 April 2005 10 18 21.6 12.5 15Campervans acquired between 1 April 2005 and

prior to the 2010/11 income year 10 20 n/a 13.5 n/aCampervans acquired during or after the 2010/11

income year (residual value estimated at 20%) 8 20 n/a 13.5 n/aCanoes 10 20 24 13.5 16.2Caravans 12.5 16 19.2 10.5 12.6Chairlifts 20 10 12 7 8.4Child restraints (capsules and car seats) for hire 5 40 48 30 36Coaches (for transporting people, over 12 seats) 12.5 16 19.2 10.5 12.6Concrete trucks 12.5 16 19.2 10.5 12.6Containers (insulated, below 8m3) 5 40 48 30 36Containers (shipping) 20 10 12 7 8.4Dirigibles 12.5 16 19.2 10.5 12.6Dredges 20 10 12 7 8.4Drilling platforms 20 10 12 7 8.4Dump trucks 15.5 13 15.6 8.5 10.2Ferries 20 10 12 7 8.4Fire boats 25 8 9.6 6 7.2Fire engines 20 10 12 7 8.4

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Transportation (TRAN) – continuedFleet tracking unit (PROV) 6 30 na 21 naFlight simulators (FTD and FNPT certifiable) aircraft

specific (full-motion) 15.5 13 15.6 8.5 10.2Flight simulators (FTD and FNPT certifiable) aircraft

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

upgradeable/multi aircraft specific (non-motion) 15.5 13 15.6 8.5 10.2Flight simulators (Non-certifiable) (non-motion) 4 50 60 40 48Floating docks 25 8 9.6 6 7.2Forklift trucks (8 tonnes and over used for short-term

hire of 1 month or less only) 2010/11 and subsequent income years. 8 25 30 17.5 21

Forklift trucks (8 tonnes and over) 12.5 16 19.2 10.5 12.6Forklift trucks (under 8 tonnes used for short-term hire

of 1 month or less only) 2010/11 and subsequent income years. 6.66 30 36 21 25.2

Forklift trucks (under 8 tonnes) 10 20 24 13.5 16.2Freight cars (rail) 25 8 9.6 6 7.2Freight cars (tramway) 25 8 9.6 6 7.2Funicular railways 20 10 12 7 8.4Gliders 12.5 16 19.2 10.5 12.6Gondolas and the like 20 10 12 7 8.4Gyrocopters 3 67 80.4 67 80.4Hang gliders 3 67 80.4 67 80.4Helicopters 20 10 12 7 8.4Horse floats 20 10 12 7 8.4Hovercraft 12.5 16 19.2 10.5 12.6Inflatable boats 8 25 30 17.5 21Inflatable rafts 8 25 30 17.5 21Jetboats 10 20 24 13.5 16.2Jetskis 5 40 48 30 36Lifeboats (excluding inflatable) 15.5 13 15.6 8.5 10.2Lifejackets and the like 4 50 60 40 48Locomotives (diesel) 25 8 9.6 6 7.2Locomotives (electric) 25 8 9.6 6 7.2Locomotives (steam) 25 8 9.6 6 7.2Maintenance cars (rail) 25 8 9.6 6 7.2Maintenance cars (tramway) 25 8 9.6 6 7.2Metal detectors 8 25 30 17.5 21Microlites 3 67 80.4 67 80.4Military type vehicles 15.5 13 15.6 8.5 10.2Minibuses (up to and including 12 seats) (residual value

has been estimated at 25%) 5 30 36 21 25.2Monorail vehicles 15.5 13 15.6 8.5 10.2Mopeds 6.66 30 36 21 25.2Motor launches 20 10 12 7 8.4Motor scooters 6.66 30 36 21 25.2Motor vehicles (for transporting people, up to and including

12 seats and used for short-term hire of 1 month or less only) 4 50 60 40 48

Motor vehicles (for transporting people, up to and including 12 seats) (residual value has been estimated at 25%) 5 30 36 21 25.2

Motor vehicles—class NA (for transporting light goods, gross vehicle mass not over 3.5 tonnes and used for short-term hire of 1 month or less only) 6.66 30 36 21 25.2

Motor vehicles—class NA (for transporting light goods, gross vehicle mass up to 3.5 tonnes) 10 20 24 13.5 16.2

Motor vehicles—class NB (for transporting medium goods, gross vehicle mass over 3.5 but not over 12 tonnes and used for short-term hire of 1 month or less only) 8 25 30 17.5 21

Motor vehicles—class NB (for transporting medium goods, gross vehicle mass over 3.5 tonnes but not over 12 tonnes) 12.5 16 19.2 10.5 12.6


Part 2



Transportation (TRAN) – continuedMotor vehicles—class NC (for transporting heavy goods,

gross vehicle mass over 12 tonnes and used for short-term hire of 1 month or less only) 6.66 30 36 21 25.2

Motor vehicles—class NC (for transporting heavy goods, gross vehicle mass over 12 tonnes) 10 20 24 13.5 16.2

Motorcycles 6.66 30 36 21 25.2Motorhomes acquired between 1 April 2005 and prior

to the 2010/11 income year 10 20 n/a 13.5 n/aMotorhomes acquired during or after the 2010/11

income year (residual value estimated at 20%) 8 20 n/a 13.5 n/aOutboard motors 5 40 48 30 36Pallet covers (insulated) 2 100 100 100 100Parachutes 3 67 80.4 67 80.4Pleasure vessels 15.5 13 15.6 8.5 10.2Radar navigational signalling equipment 10 20 24 13.5 16.2Radar navigational traffic control equipment 10 20 24 13.5 16.2Rail passenger service electric multiple units

- applies from the 2015 and subsequent income years 25 8 n/a 6 n/aRailway jiggers 20 10 12 7 8.4Rapid DC car charging stations - applies to the 2017

and subsequent income years 10 20 n/a 13.5 n/aRoad signs 6.66 30 36 21 25.2Roll-on/roll-off vessels 20 10 12 7 8.4Roof racks 5 40 48 30 36Rowing boats 15.5 13 15.6 8.5 10.2Rubbish trucks 12.5 16 19.2 10.5 12.6Ship loading and unloading equipment (not elsewhere

specified) 15.5 13 15.6 8.5 10.2Ships (bulk carrier) 20 10 12 7 8.4Ships (cargo) 25 8 9.6 6 7.2Ships (container) 20 10 12 7 8.4Ships (cruise) 25 8 9.6 6 7.2Ships (livestock) 20 10 12 7 8.4Ships (refrigerated) 20 10 12 7 8.4Ships (tanker) 20 10 12 7 8.4Sidecars 6.66 30 36 21 25.2Signs (street nameplates) 6.66 30 36 21 25.2Small boats 15.5 13 15.6 8.5 10.2Special-purpose vehicles 12.5 16 19.2 10.5 12.6Speed humps (metal) 5 40 48 30 36Speed humps (plastic) 5 40 48 30 36Speed humps (rubber) 10 20 24 13.5 16.2Straddle carriers 15.5 13 15.6 8.5 10.2Street furniture (excluding signs) 5 40 48 30 36Taxis (up to and including 12 seats) (residual value has

been estimated at 25%) 5 30 36 21 25.2Towing tractors 15.5 13 15.6 8.5 10.2Tracklayers 15.5 13 15.6 8.5 10.2Tracks (monorail) 25 8 9.6 6 7.2Tracks (rail) 25 8 9.6 6 7.2Traction batteries 5 40 48 30 36Traction engines 25 8 9.6 6 7.2Tractors (farm type) 15.5 13 15.6 8.5 10.2Traffic lights 12.5 16 19.2 10.5 12.6Trailers - domestic (up to 1 tonne) 8 25 30 17.5 21Trailers (domestic, up to 1 tonne used for short-term hire

of 1 month or less only) 6.66 30 36 21 25.2Trailers class TC (transporting medium goods; GVM

over 3.5 tonne and up to 10 tonne) 20 10 12 7 8.4Trailers class TD (transporting heavy goods; GVM over

10 tonne) 15.5 13 15.6 8.5 10.2Trailers—class TC (for transporting medium goods, gross

vehicle mass over 3.5 tonnes but not over 10 tonnes and used for short-term hire of 1 month or less only) 12.5 16 19.2 10.5 12.6

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Transportation (TRAN) – continuedTrailers—class TD (for transporting heavy goods, gross

vehicle mass over 10 tonnes and used for short-term hire of 1 month or less only) 10 20 24 13.5 16.2

Trailers—classes TA and TB (for transporting light goods, gross vehicle mass up to 3.5 tonnes and used for short-term hire of 1 month or less only) excluding domestic trailers 10 20 24 13.5 16.2

Trailers—classes TA and TB (for transporting light goods, gross vehicle mass up to 3.5 tonnes) excluding domestic trailers 15.5 13 15.6 8.5 10.2

Tram tracks 20 10 12 7 8.4Tram wires 20 10 12 7 8.4Transportation (default class) 20 10 12 7 8.4Tricycles (pedal) 5 40 48 30 36Trolley bus wires 20 10 12 7 8.4Trolley buses 15.5 13 15.6 8.5 10.2Tugs 25 8 9.6 6 7.2Tyre chains 3 67 80.4 67 80.4Vehicles, road-going (not elsewhere specified) 15.5 13 15.6 8.5 10.2Vending machines (for tickets) 8 25 30 17.5 21Windsurfers 3 67 80.4 67 80.4Yachts (international ocean-going) 6 15 18 10 12Yachts (other than international ocean-going) 15.5 13 15.6 8.5 10.2

Water and effluent treatment (where not industry specified) (WATR)

Aerators 5 40 48 30 36Blowers 12.5 16 19.2 10.5 12.6Borewells 20 10 12 7 8.4Chart recorders 5 40 48 30 36Chlorinating systems 10 20 24 13.5 16.2Clarifiers 25 8 9.6 6 7.2Comminutors 10 20 24 13.5 16.2Concentrators 25 8 9.6 6 7.2Decanters 12.5 16 19.2 10.5 12.6De-ionising plant 10 20 24 13.5 16.2Digesters 25 8 9.6 6 7.2Disinfection systems (ultraviolet) 10 20 24 13.5 16.2Fittings (ceramic) 25 8 9.6 6 7.2Fittings (concrete) 25 8 9.6 6 7.2Fittings (plastic) 25 8 9.6 6 7.2Fittings (steel) 25 8 9.6 6 7.2Flocculators 25 8 9.6 6 7.2Flow meters 5 40 48 30 36Gas detectors (fixed) - applies from the 2015 and


and subsequent income years 5 40 n/a 30 n/aHeat exchangers 15.5 13 15.6 8.5 10.2Inflatable pipeline plug (PROV) 3 67 80.4 67 80.4Leak detectors 10 20 24 13.5 16.2Meters 5 40 48 30 36Mixers 10 20 24 13.5 16.2Pipeline crawler (PROV) 5 40 48 30 36Piping (ceramic) 25 8 9.6 6 7.2Piping (concrete) 25 8 9.6 6 7.2Piping (concrete-lined steel) 25 8 9.6 6 7.2Piping (fibrous cement) 25 8 9.6 6 7.2Piping (plastic) 25 8 9.6 6 7.2Piping (steel) 25 8 9.6 6 7.2Presses (belt) 12.5 16 19.2 10.5 12.6Regeneration plant 10 20 24 13.5 16.2Reservoirs (above ground, concrete) 50 4 4.8 3 3.6Reservoirs (in-ground, concrete) 100 2 2.4 1.5 1.8Reservoirs (lined earth) 50 4 4.8 3 3.6


Part 2



Water and effluent treatment (where not industry specified) (WATR) – continued

Reservoirs (other than concrete or lined earth type) 33.3 6 7.2 4 4.8Screens (bar) 10 20 24 13.5 16.2Screens (rotary, except stainless steel) 10 20 24 13.5 16.2Screens (stainless steel) 15.5 13 15.6 8.5 10.2Thickeners 25 8 9.6 6 7.2Valve and pump chambers and similar 50 4 4.8 3 3.6Valves (ceramic) 25 8 9.6 6 7.2Valves (concrete) 25 8 9.6 6 7.2Valves (plastic) 25 8 9.6 6 7.2Valves (steel) 25 8 9.6 6 7.2Vessels (filter) 25 8 9.6 6 7.2Water and effluent treatment plant and

equipment (default class) 25 8 9.6 6 7.2

Weighing machines (where not industry specified) (WEIG)Batch weighers 8 25 30 17.5 21Check weighers 8 25 30 17.5 21Computer weighers 8 25 30 17.5 21Digital indicators 8 25 30 17.5 21Digital platforms 8 25 30 17.5 21Electronic indicators 8 25 30 17.5 21Electronic platforms 8 25 30 17.5 21Mechanical weighing machines 20 10 12 7 8.4Shop scales 8 25 30 17.5 21Weigh belts 8 25 30 17.5 21Weighbridges (above-ground type) 12.5 16 19.2 10.5 12.6Weighbridges (in-ground type) 25 8 9.6 6 7.2Weighing machines (default class) 8 25 30 17.5 21Weighing machines (electronic) 8 25 30 17.5 21

general depreciation rates - inland revenue€¦ · 2 general depreciation rates introduction...

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