IR265

July 2018

General
depreciation rates

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

Introduction Depreciation on new assets, including new assets

never used or held for use in New Zealand, and
imported secondhand assets, is calculated using
General depreciation rates either the DV or SL rate plus 20% loading. For
This guide sets out the general depreciation rates secondhand assets acquired in New Zealand,
for both diminishing value (DV) and straight line buildings and imported used cars, the 20%
(SL) that apply to assets acquired in the 2006 loading doesn’t apply.
and future tax years.
Removal of 20% loading
Inland Revenue sets the depreciation rates in the
The 20% depreciation loading has been removed
form of general and provisional determinations
and will only apply to eligible assets with binding
for all depreciable assets, other than fixed-life
contracts for purchases that were entered into on
intangible depreciable assets or excluded
or before 20 May 2010.
depreciable assets, based on an asset’s estimated
useful life.
Special rules that apply to buildings
New determinations and provisional Buildings acquired on or after 19 May 2005
determinations are published on [Link] must apply the rates from the 2005–06 year
and in our Tax Information Bulletin (TIB). except:
For more detailed information on fixed-life • buildings acquired as relationship property
intangible assets see the Depreciation guide or under a wholly owned group company
(IR260). Excluded depreciable assets must be transfer that the previous owner depreciated
depreciated using the historic rates—see our using the old building depreciation rates­—in
guide Historic depreciation rates (IR267). which case those rates continue to apply, and
• buildings that were purchased, or to be built,
Note and the relevant contract was signed prior to
The IR267 is only available on our website 19 May 2005, the old building depreciation
[Link] under “Forms and guides”. rates also continue to apply.

From the 2011–12 income year, depreciation on

Our online depreciation rate finder allows you to buildings has reduced to 0% where buildings
quickly search for assets across all industry and have an estimated useful life of 50 years or more.
asset categories. Go to [Link] (search This applies to both commercial and residential
keywords: work it out). properties, including leasehold property, and
regardless of when the building was acquired.
The depreciation rates are set out in industry
Depreciation will still be applicable for buildings
and asset categories. Assets which are unique
with a life of less than 50 years. Even though
to one or two specific industries are listed under
many buildings can no longer be depreciated,
the industry category. Assets which are typically
depreciation recovery will still apply for those
used in a variety of different industries (for
buildings when they are sold for greater than
example, tanks, boilers and heating) are listed
their adjusted book value.
under the asset category.

Assets are listed alphabetically within each Estimated useful life

industry and asset category. The following The estimated useful life of an asset is the
details are shown for each asset: period over which an asset might reasonably
• Column 1 – the estimated useful life be expected to be useful in earning income in
• Column 2 – the DV rate New Zealand. The fact that an asset may have
been previously used for a purpose other than
• Column 3 – t he DV rate including the 20%
deriving income (for example, private use) or
loading
carrying on a business overseas won’t reduce its
• Column 4 – the SL rate estimated useful life.
• Column 5 – t he SL rate including the 20%
loading.
[Link] 3

Maximum depreciation claims Buildings and building fit-out asset

Whether you’re using the straight line (SL) or categories
diminishing value (DV) method you can’t claim The term “building” can have various meanings
depreciation in excess of the cost price/value of depending on the context in which the term is
the depreciable asset. To make sure you don’t used.
claim more depreciation than you’re entitled
to, you need to keep a track of the adjusted tax A building in ordinary circumstances is defined as:
value of the asset. You’ll need to keep a fixed • a structure of considerable size
assets register with the following information: • permanent in the sense that it’s intended to
• a description of the asset last a considerable time
• original purchase price or valuation • enclosed by walls and a roof
• date the asset was acquired and the date in • able to function independently of any
service other structure. However, a building is not
• estimated useful life of asset necessarily a physically separate structure.
• depreciation method to be used for the asset Interpretation statement 10/02 “Meaning
• percentage of private use if any of ‘building’ in the depreciation provisions”
• the adjusted tax value for each year. provides a full explanation and can be found
in the Tax Information Bulletin Vol 22, No 5
You use this information to complete a
(June 2010).
depreciation schedule.
Example The chattels and fit-out of a building, where it
doesn’t form part of the building, can still be
1 April 2011 Simone purchases a dishwasher depreciated. Interpretation statement 10/01
for $1,200, used 100% for business. Using the “Residential rental properties – Depreciation
straight line depreciation method the rate is 21%. of items of depreciable property” sets out a
Original Depreciation Depreciation Adjusted tax three-step test that Inland Revenue will apply to
cost rate claimed value determine whether an item can be separated out
or whether it’s seen as being part of the building.
Year 1 $1,200 21% $252.00 $948.00 You can find this in the Tax Information
Year 2 $1,200 21% $252.00 $696.00 Bulletin Vol 22, No 4 (May 2010).

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.
4 GENERAL DEPRECIATION RATES

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

2006 and future years asset rates

Assets other than buildings acquired Buildings acquired on or after

on or after 1 April 2005 19 May 2005**

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

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.

How to find the right rate 4. If none of the first three steps apply, use the
default class from the appropriate asset
Follow this step-by-step process to find the right
category if the description of the default class
depreciation rate.
is applicable to your asset.
1. See the “Industry” category list in the contents 5. If none of the first four steps apply, use the
pages. If there is an appropriate industry default class rate from the appropriate
category for your industry and your asset is industry category if the description of the
listed there, use that depreciation rate (either default class is applicable to your asset.
DV or SL), otherwise go to step 2.
6. Where there is no appropriate listing for your
2. See the “Asset” category list in the contents asset under an industry or asset category, you
pages. If there is an appropriate asset can apply for a provisional depreciation rate.
category and your asset is listed, use that
You can search for a specific asset across
depreciation rate (either DV or SL), otherwise
all industry and asset categories using our
go to step 3.
depreciation rate finder at [Link]
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.
[Link] 5

2006 and future years asset rates Power generation and electrical
reticulation systems 35
(Use for assets other than buildings acquired Printing and photographic
on or after 1 April 2005, and buildings (see also “Audio and video recording
acquired on or after 19 May 2005) studios and professional photography”) 36
Pulp and paper manufacturing 37
Part 1 – Residential rental property chattels 38
Industry categories Page Rubber and tyre manufacturing 39
Agriculture, horticulture and aquaculture 7 Shops 39
Audio and video recording studios Tanning and fellmongering 41
and professional photography 8 Telecommunications
Bakeries 9 (see also “Telephone systems” under
Battery manufacturing 9 asset category: “Office equipment
Brewing, winemaking and distilleries 9 and furniture”) 41
Cable making 11 Textile, garment and carpet manufacturing 42
Cement manufacturing 11 Timber and joinery industries 44
Chemical plant (including soap, Undersea maintenance (where equipment
detergent, paint, glue, starch, colour, used under salt water or on a maintenance
personal products and fertiliser) 12 barge on salt water) 45
Cigarette manufacturing 12
Cleaning, refuse and recycling 13
Part 2 –
Concrete and plaster 13 Asset categories 46
Contractors, builders and quarrying 14 Building fit-out
Dairy plant 15 (when in books separately from
building cost) 46
Electrical and electronic engineering
(for test equipment see also Asset category: Boilers and heaters
“Scientific and laboratory equipment”) 16 (where not industry specified) 47
Engineering (including automotive) 17 Books, music and manuscripts 47
Fishing (see also “Meat and fish processing”) 19 Buildings and structures 48
Food processing 19 Clothing 50
Footwear manufacturing 21 Compressed air plant
(where not industry specified) 50
Glass 21
Computers 50
Hotels, motels, restaurants, cafes, taverns
and takeaway bars 22 Factory and other sundries 51
Laundry 24 Hire equipment 52
Leisure 24 Hire equipment (short-term hire
of one month or less only) 52
Manufacturers (not elsewhere specified) 27
Lifting (LIFT) 53
Meat and fish processing 27
Office equipment and furniture 54
Medical and medical laboratory 28
Pet grooming and cleaning equipment 55
Metal industries (primary) and foundries 30
Pumping sets (where not industry specified) 55
Milling (including grain handling and
seed cleaning) 30 Refrigeration 55
Mining (see also “Contractors, builders Reticulation systems, including power
and quarrying”) 31 generation (excluding electrical,
communications and gas reticulation) 56
Oil and gas industry 32
Scientific and laboratory equipment
Packaging (excluding plastic packaging) 33
(excluding equipment used in a medical
Pharmaceuticals 33
laboratory) 56
Plastics 34
Software 57
Pottery, tile and brick making 34
6 GENERAL DEPRECIATION RATES

Tanks, vats and reservoirs

(where not industry specified) 57
Transportation 58
Water and effluent treatment
(where not industry specified) 61
Weighing machines
(where not industry specified) 62
[Link] 7

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. Est DV DV SL SL

Part 1
useful depn + 20% depn + 20%
Industry categories life rate loading rate loading
(years) (%) (%) (%) (%)
Agriculture, horticulture and aquaculture (AGRI)
Agricultural and horticultural machinery (default class) 15.5 13 15.6 8.5 10.2
Aeroplanes (top dressing and spraying) and specialised
attachments 10 20 24 13.5 16.2
Automated dairy drafting systems (2009/2010 and
subsequent years) 6.66 30 36 21 25.2
Automated milking system from 2011/12 income year (PROV) 10 20 na 13.5 na
Beekeeping equipment 12.5 16 19.2 10.5 12.6
Bush cutters 5 40 48 30 36
Chainsaws 3 67 80.4 67 80.4
Cherry pickers 12.5 16 19.2 10.5 12.6
Cleaning machinery 15.5 13 15.6 8.5 10.2
Compressor (refrigerant) 12.5 16 19.2 10.5 12.6
Crates (cattle) 10 20 24 13.5 16.2
Crates (pigs) 10 20 24 13.5 16.2
Crates (sheep) 10 20 24 13.5 16.2
Cultivators (rotary) 5 40 48 30 36
Dairy shed and yard (including pipe work bails, railings
and gates) 33.3 6 na 4 na
Egg crates 3 67 80.4 67 80.4
Equestrian 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 12.6
Frost Fan (mobile) 15.5 13 na 8.5 na
Grading machinery (computerised) 8 25 30 17.5 21
Grading machinery (non-computerised) 15.5 13 15.6 8.5 10.2
Harness 5 40 48 30 36
Harvesters 15.5 13 15.6 8.5 10.2
Hay balers 12.5 16 19.2 10.5 12.6
Hi-trim shelter trimmer (including sub-frame) 10 20 24 13.5 16.2
Hop kilns 15.5 13 15.6 8.5 10.2
Irrigation piping (above ground) 15.5 13 15.6 8.5 10.2
Irrigation pumps (above ground) 15.5 13 15.6 8.5 10.2
Irrigators (travelling) 10 20 24 13.5 16.2
Isolating transformers 8 25 30 17.5 21
Kennels (dogs) 5 40 48 30 36
Lawnmowers (domestic type used by lawn mowing
contractors) 2 100 100 100 100
Lawnmowers (non-domestic type used by lawn mowing
contractors) 5 40 48 30 36
Meal feeders, automated 20 10 na 7 na
Milk storage vat/silo 15.5 13 15.6 8.5 10.2
Milking plant 12.5 16 19.2 10.5 12.6
Mowers (gang and PTO type) 12.5 16 19.2 10.5 12.6
Mulchers (commercial) 4 50 60 40 48
Mushroom growing tunnels (when in books separately
from building cost) 33.3 6 na 4 na
Mushroom spawning tunnels (when in books separately
from building cost) 33.3 6 na 4 na
Packing machinery (computerised) 8 25 30 17.5 21
Packing machinery (non-computerised) 15.5 13 15.6 8.5 10.2
Pig feeding plant 8 25 30 17.5 21
Pig watering systems 20 10 12 7 8.4
Plant supports (hanging retractable wire) (2007/2008 and
subsequent years) 5 40 48 30 36
Plant trolley 5 40 48 30 36
Post hole borers (except PTO type) 5 40 48 30 36
Post hole borers (PTO type) 12.5 16 19.2 10.5 12.6
Poultry equipment 12.5 16 19.2 10.5 12.6
Rifles (greater than 10,000 rounds per year) 2 100 100 100 100
Rifles (less than 10,000 rounds per year) 6.66 30 36 21 25.2
 8 GENERAL DEPRECIATION RATES

The 20% depreciation loading doesn’t apply to Est DV DV SL SL

assets acquired after 20 May 2010. useful depn + 20% depn + 20%
life rate loading rate loading
(years) (%) (%) (%) (%)
Part 1

Agriculture, horticulture and aquaculture (AGRI) – continued

Rollers 12.5 16 19.2 10.5 12.6
Rotary dairy shed milking platforms (turntables) 25 8 9.6 6 7.2
Saddlery 5 40 48 30 36
Shearing equipment 8 25 30 17.5 21
Shellfish nets 4 50 60 40 48
Shellfish ropes 4 50 60 40 48
Shellfish stakes 4 50 60 40 48
Shotguns (greater than 50,000 rounds per year) 2 100 100 100 100
Shotguns (less than 50,000 rounds per year) 6.66 30 36 21 25.2
Sorting machinery (computerised) 8 25 30 17.5 21
Sorting machinery (non-computerised) 15.5 13 15.6 8.5 10.2
Sprayers (backpack) 5 40 48 30 36
Sprayers (mobile crop) 12.5 16 19.2 10.5 12.6
Sprayers (mobile weed) 12.5 16 19.2 10.5 12.6
Spreaders 12.5 16 19.2 10.5 12.6
Teat sprayers (automatic) 6.66 30 36 21 25.2
Tools (hand) 3 67 80.4 67 80.4
Tools (power) 3 67 80.4 67 80.4
Tractor drawn implements 15.5 13 15.6 8.5 10.2
Tractors (wheeled) 15.5 13 15.6 8.5 10.2
Trough covers (plastic) (PROV) 5 40 48 30 36
Wash down unit 10 20 24 13.5 16.2
Wash down unit (portable) 3 67 80.4 67 80.4
Water heaters 12.5 16 19.2 10.5 12.6
Wintering pads (rubber) 6.66 30 36 21 25.2
Wool/shearing shed - applies from the 2015 and
subsequent income years 50 0 n/a 0 n/a
Woven reflective mulch 3 67 80.4 67 80.4

Audio and video recording studios and professional

photography (AUDI)
Amplifiers 5 40 48 30 36
Audio and video recording and photographic equipment
(default class) 5 40 48 30 36
Autocue machines 5 40 48 30 36
Cassettes 2 100 100 100 100
Compact disc players 5 40 48 30 36
Compact discs 2 100 100 100 100
Copyright in sound recordings 1 100 100 100 100
Digital versatile disc players (DVD players) 5 40 48 30 36
Digital versatile discs (DVDs) 2 100 100 100 100
Drones 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 36
Equalisers 5 40 48 30 36
Lighting and accessories 5 40 48 30 36
Masters 2 100 100 100 100
Media 2 100 100 100 100
Microphones 5 40 48 30 36
Mixers 5 40 48 30 36
Monitors 5 40 48 30 36
Photography equipment (professional) 5 40 48 30 36
Receivers 5 40 48 30 36
Recording equipment (audio) 5 40 48 30 36
Recording equipment (visual) 5 40 48 30 36
Speakers 5 40 48 30 36
Studio cameras (television) 7 30 36 21 25.2
Tapes 2 100 100 100 100
Tuners 5 40 48 30 36
Video cameras 5 40 48 30 36
Video cassette records and/or players (VCRs) 5 40 48 30 36
[Link] 9

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

Part 1
Audio and video recording studios and professional
photography (AUDI) – continued
Video games discs 2 100 100 100 100
Video game players 3 67 80.4 67 80.4
Video tapes 2 100 100 100 100

Bakeries (BAKE)
Appliances (miscellaneous kitchen type) 6.66 30 36 21 25.2
Bag closers 12.5 16 19.2 10.5 12.6
Bakery machinery and equipment (default class) 15.5 13 15.6 8.5 10.2
Benches 20 10 12 7 8.4
Bread bagging machines 12.5 16 19.2 10.5 12.6
Bread coolers 15.5 13 15.6 8.5 10.2
Bun divider/moulders 15.5 13 15.6 8.5 10.2
Cabinets (display) 12.5 16 19.2 10.5 12.6
Cabinets (refrigerated) 12.5 16 19.2 10.5 12.6
Conveyors 15.5 13 15.6 8.5 10.2
Coolrooms 20 10 12 7 8.4
Croissant machines 12.5 16 19.2 10.5 12.6
Depositors 15.5 13 15.6 8.5 10.2
Dividers 15.5 13 15.6 8.5 10.2
Dough moulders 15.5 13 15.6 8.5 10.2
Fume hoods 20 10 12 7 8.4
Furniture (fitted) 20 10 12 7 8.4
Kneaders 15.5 13 15.6 8.5 10.2
Mixers 15.5 13 15.6 8.5 10.2
Moulders (French stick) 12.5 16 19.2 10.5 12.6
Ovens (built-in) 20 10 12 7 8.4
Ovens (freestanding) 15.5 13 15.6 8.5 10.2
Pastry brakes 15.5 13 15.6 8.5 10.2
Provers 15.5 13 15.6 8.5 10.2
Sifting machines 12.5 16 19.2 10.5 12.6
Sinks 20 10 12 7 8.4
Slicing machines 15.5 13 15.6 8.5 10.2
Tins 5 40 48 30 36
Trays 5 40 48 30 36
Utensils (including pots and pans) 3 67 80.4 67 80.4

Battery manufacturing (BATT)

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

Brewing, winemaking and distilleries (BREW)

Barrels (wooden) 5 40 48 30 36
Bins (bulk grain) 25 8 9.6 6 7.2
Bins (other than stainless steel for fermentation, malting,
grist and storage) 20 10 12 7 8.4
Bins (stainless steel for fermentation, malting, grist and
storage) 25 8 9.6 6 7.2
Bird netting 5 40 48 30 36
Bottle machines/lines 15.5 13 15.6 8.5 10.2
 10 GENERAL DEPRECIATION RATES

The 20% depreciation loading doesn’t apply to Est DV DV SL SL

assets acquired after 20 May 2010. useful depn + 20% depn + 20%
life rate loading rate loading
(years) (%) (%) (%) (%)
Part 1

Brewing, winemaking and distilleries (BREW) – continued

Brewing; winemaking or distilling plant and machinery
(default class) 20 10 12 7 8.4
Canning machines/lines 15.5 13 15.6 8.5 10.2
Capping machines 15.5 13 15.6 8.5 10.2
Carbonators 15.5 13 15.6 8.5 10.2
Carton erecting machines 15.5 13 15.6 8.5 10.2
Checkers (level) 8 25 30 17.5 21
CO2 reclaim plant 20 10 12 7 8.4
Coding machines 5 40 48 30 36
Conveyors 15.5 13 15.6 8.5 10.2
Conveyors (roller) 12.5 16 19.2 10.5 12.6
Cookers (yeast) 25 8 9.6 6 7.2
Coolers 20 10 12 7 8.4
Cooperage plant 20 10 12 7 8.4
Corking machines 15.5 13 15.6 8.5 10.2
Crates (wood or plastic) 2 100 100 100 100
Crushers (fruit) 20 10 12 7 8.4
Depalletisers 20 10 12 7 8.4
Effluent plant (excluding stainless steel tanks and screens) 12.5 16 19.2 10.5 12.6
Effluent plant (stainless steel construction) 15.5 13 15.6 8.5 10.2
Elevators 20 10 12 7 8.4
Filling machines (not elsewhere specified) 15.5 13 15.6 8.5 10.2
Filters (other than filter presses, ultra filters and
pressure filters) 15.5 13 15.6 8.5 10.2
Filters (pressure) 20 10 12 7 8.4
Gluers (hot melt) 10 20 24 13.5 16.2
Heat exchangers 15.5 13 15.6 8.5 10.2
Hop frames 10 20 24 13.5 16.2
Hop kilns 15.5 13 15.6 8.5 10.2
Inspection equipment 8 25 30 17.5 21
Keg filling machines/lines 15.5 13 15.6 8.5 10.2
Kegs 10 20 24 13.5 16.2
Labelling machines 15.5 13 15.6 8.5 10.2
Metal detectors 10 20 24 13.5 16.2
Meters (flow) 8 25 30 17.5 21
Mills (malt) 20 10 12 7 8.4
Mixers 20 10 12 7 8.4
Packaging machines (not elsewhere specified) 15.5 13 15.6 8.5 10.2
Palletisers 20 10 12 7 8.4
Pasteurisers 15.5 13 15.6 8.5 10.2
Presses (filter) 20 10 12 7 8.4
Presses (fruit) 20 10 12 7 8.4
Racks (bottle storage) 20 10 12 7 8.4
Screens (gyratory) 12.5 16 19.2 10.5 12.6
Screens (vibratory) 12.5 16 19.2 10.5 12.6
Sealing machines (not elsewhere specified) 15.5 13 15.6 8.5 10.2
Silos (bulk grain) 25 8 9.6 6 7.2
Silos (other than stainless steel for fermentation, malting,
grist and storage) 20 10 12 7 8.4
Silos (stainless steel for fermentation, malting, grist and
storage) 25 8 9.6 6 7.2
Sterilising machines 15.5 13 15.6 8.5 10.2
Stills (continuous) 20 10 12 7 8.4
Stills (pot) 25 8 9.6 6 7.2
Tanker filling plant 15.5 13 15.6 8.5 10.2
Tanks (other than stainless steel for fermentation, malting,
grist and storage) 20 10 12 7 8.4
Tanks (stainless steel for fermentation, malting, grist and
storage) 25 8 9.6 6 7.2
Tuns (lauter) 25 8 9.6 6 7.2
Tuns (mash) 25 8 9.6 6 7.2
Ultrafiltration plant 6.6 30 36 21 25.2
[Link] 11

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

Part 1
Brewing, winemaking and distilleries (BREW) – continued
Vats (other than stainless steel for fermentation, malting,
grist and storage) 20 10 12 7 8.4
Vats (stainless steel for fermentation, malting, grist and
storage) 25 8 9.6 6 7.2
Washing machines 15.5 13 15.6 8.5 10.2
Water softening plant 15.5 13 15.6 8.5 10.2
Weighers (batch) 12.5 16 19.2 10.5 12.6
Weighers (check) 8 25 30 17.5 21
Whirlpools 25 8 9.6 6 7.2
Wort boiler or kettle 25 8 9.6 6 7.2

Cable making (CABL)

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

Cement manufacturing (CEMN)

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

The 20% depreciation loading doesn’t apply to Est DV DV SL SL

assets acquired after 20 May 2010. useful depn + 20% depn + 20%
life rate loading rate loading
(years) (%) (%) (%) (%)
Part 1

Chemical plant (including soap, detergent, paint, glue,

starch, colour, personal products and fertiliser) (CHEM)
Blowers 12.5 16 19.2 10.5 12.6
Blowing towers 25 8 9.6 6 7.2
Canister manufacturing machines 12.5 16 19.2 10.5 12.6
Capping machines 15.5 13 15.6 8.5 10.2
Carton closing machines 15.5 13 15.6 8.5 10.2
Charges (ball mill) 3 67 80.4 67 80.4
Chemical plant and machinery (default class) 15.5 13 15.6 8.5 10.2
Control equipment (process) 8 25 30 17.5 21
Conveyors 15.5 13 15.6 8.5 10.2
Conveyors (dosing) 12.5 16 19.2 10.5 12.6
Conveyors (weighing) 8 25 30 17.5 21
Depalletisers 20 10 12 7 8.4
Dryers (fluid bed) 20 10 12 7 8.4
Dryers (roller) 25 8 9.6 6 7.2
Drying tunnels 20 10 12 7 8.4
Dust controllers 12.5 16 19.2 10.5 12.6
Feeders (vibratory) 10 20 24 13.5 16.2
Fertiliser manufacturing plant 12.5 16 19.2 10.5 12.6
Fillers (liquid) 12.5 16 19.2 10.5 12.6
Fillers (sachet) 12.5 16 19.2 10.5 12.6
Filling machines 15.5 13 15.6 8.5 10.2
Gluing machines 12.5 16 19.2 10.5 12.6
Glycerine manufacturing plant 25 8 9.6 6 7.2
Glycerine refining plant 25 8 9.6 6 7.2
Heat exchangers 20 10 12 7 8.4
Loading machines (aerosol) 10 20 24 13.5 16.2
Meters (solvent) 10 20 24 13.5 16.2
Mills (ball) 20 10 12 7 8.4
Mills (edge runner) 25 8 9.6 6 7.2
Mills (refining) 25 8 9.6 6 7.2
Mills (roll) 20 10 12 7 8.4
Mixers 15.5 13 15.6 8.5 10.2
Mixers (pressure) 25 8 9.6 6 7.2
Mixers (vacuum) 25 8 9.6 6 7.2
Palletisers 20 10 12 7 8.4
Pilot plant 5 40 48 30 36
Plodders 15.5 13 15.6 8.5 10.2
Presses (filter) 25 8 9.6 6 7.2
Sealing machines 15.5 13 15.6 8.5 10.2
Separators (fines) 20 10 12 7 8.4
Shakers (paint) 10 20 24 13.5 16.2
Sifters 12.5 16 19.2 10.5 12.6
Stampers (soap) 15.5 13 15.6 8.5 10.2
Tube manufacturing machines 12.5 16 19.2 10.5 12.6
Vessels (deaeration) 25 8 9.6 6 7.2
Vessels (decantation) 25 8 9.6 6 7.2
Vessels (pressure) 25 8 9.6 6 7.2
Vessels (reactor) 25 8 9.6 6 7.2
Wrappers 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 8.4
Barns (drying), acquired after 30 July 2009 20 8.5 na 5 na
Batteries (heater) 15.5 13 15.6 8.5 10.2
Blending and mixing lines (tobacco) 15.5 13 15.6 8.5 10.2
Cartoning machines 15.5 13 15.6 8.5 10.2
Cigarette making machines 15.5 13 15.6 8.5 10.2
Cigarette manufacturing plant and equipment (default class) 15.5 13 15.6 8.5 10.2
Classifying units 15.5 13 15.6 8.5 10.2
Conveyors 15.5 13 15.6 8.5 10.2
Cooling drums (tobacco) 15.5 13 15.6 8.5 10.2
Cutters (rotary) 15.5 13 15.6 8.5 10.2
[Link] 13

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

Part 1
Cigarette manufacturing (CIGR) – continued
Cutters (silo) 15.5 13 15.6 8.5 10.2
Cutters (vibratory stack) 15.5 13 15.6 8.5 10.2
Cutting machines (rotary, tobacco) 15.5 13 15.6 8.5 10.2
Cylinders (rotary conditioning) 15.5 13 15.6 8.5 10.2
Drums (mixing) 15.5 13 15.6 8.5 10.2
Drums (steaming) 15.5 13 15.6 8.5 10.2
Dryers (in-line steam heated) 15.5 13 15.6 8.5 10.2
Drying cylinders (rotary) 15.5 13 15.6 8.5 10.2
Feeders (hopper) 15.5 13 15.6 8.5 10.2
Filter forming machines 15.5 13 15.6 8.5 10.2
Filter making machines 15.5 13 15.6 8.5 10.2
Fumigation chambers 15.5 13 15.6 8.5 10.2
Packing machines (cigarette) 15.5 13 15.6 8.5 10.2
Ripper/separators (centrifugal) 15.5 13 15.6 8.5 10.2
Rolling drums (tobacco) 15.5 13 15.6 8.5 10.2
Rolling machines (steam) 15.5 13 15.6 8.5 10.2
Spraying units 15.5 13 15.6 8.5 10.2
Steaming vacuum chamber (leaf) 15.5 13 15.6 8.5 10.2
Threshing machines 15.5 13 15.6 8.5 10.2
Weight control unit (cigarettes) 8 25 30 17.5 21
Wrapping machines (cellophane) 15.5 13 15.6 8.5 10.2
Wrapping 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 10.2
Bins (for glass) 3 67 80.4 67 80.4
Bins (metal, rubbish) 8 25 30 17.5 21
Bins (recycling plastic) 3 67 80.4 67 80.4
Bins (rubbish) 3 67 80.4 67 80.4
Biomass digestion systems 12.5 16 19.2 10.5 12.6
Carpet cleaning machines 8 25 30 17.5 21
Cleaners’ cradles 15.5 13 15.6 8.5 10.2
Cleaning refuse and recycling equipment (default class) 8 25 30 17.5 21
Compactors (rubbish) 10 20 24 13.5 16.2
Drain cleaning rods 8 25 30 17.5 21
Incineration plant (rubbish) 15.5 13 15.6 8.5 10.2
Metal (scrap) recovery plant 20 10 12 7 8.4
Mulchers (commercial) 4 50 60 40 48
Polishers (floor) 8 25 30 17.5 21
Portable toilets 5 40 48 30 36
Sandblasters 8 25 30 17.5 21
Sander (floor) 8 25 30 17.5 21
Scrubbers (floor) 8 25 30 17.5 21
Shredding plant (wastepaper) 15.5 13 15.6 8.5 10.2
Skips (metal, rubbish) 8 25 30 17.5 21
Steam cleaners 8 25 30 17.5 21
Sweepers (floor) 8 25 30 17.5 21
Sweepers (motorised, pedestrian controlled for footpaths) 8 25 30 17.5 21
Sweepers (trucks for street) 12.5 16 19.2 10.5 12.6
Transfer station plant (refuse) 15.5 13 15.6 8.5 10.2
Trucks (rubbish) 12.5 16 19.2 10.5 12.6
Vacuum cleaners (commercial type) 5 40 48 30 36
Vacuum cleaners (domestic type) 3 67 80.4 67 80.4
Vacuum cleaners (motorised, pedestrian controlled
for footpaths) 8 25 30 17.5 21
Waterblasters 8 25 30 17.5 21

Concrete and plaster (CONC)

Augers and screw conveyors 10 20 24 13.5 16.2
Batching plant 12.5 16 19.2 10.5 12.6
 14 GENERAL DEPRECIATION RATES

The 20% depreciation loading doesn’t apply to Est DV DV SL SL

assets acquired after 20 May 2010. useful depn + 20% depn + 20%
life rate loading rate loading
(years) (%) (%) (%) (%)
Part 1

Concrete and plaster (CONC) – continued

Block making machines 15.5 13 15.6 8.5 10.2
Block splitters 15.5 13 15.6 8.5 10.2
Blowers 10 20 24 13.5 16.2
Compactors 3 67 80.4 67 80.4
Concrete and plaster machinery (default class) 15.5 13 15.6 8.5 10.2
Conveyors 12.5 16 19.2 10.5 12.6
Cubers 15.5 13 15.6 8.5 10.2
Cutters (concrete) 3 67 80.4 67 80.4
Diamond drill bits and saw blades 2 100 100 100 100
Dies 5 40 48 30 36
Drills 3 67 80.4 67 80.4
Faucet grinders 12.5 16 19.2 10.5 12.6
Hoppers 12.5 16 19.2 10.5 12.6
Mixers (concrete batching) 12.5 16 19.2 10.5 12.6
Moulds 5 40 48 30 36
Pallet cleaner and oiler 15.5 13 15.6 8.5 10.2
Pipe making machines (concrete) 12.5 16 19.2 10.5 12.6
Prestressing equipment 10 20 24 13.5 16.2
Pumps (concrete) 8 25 30 17.5 21
Saws 3 67 80.4 67 80.4
Silos 15.5 13 15.6 8.5 10.2
Trowelling machines 5 40 48 30 36
Trucks (concrete mixing) 12.5 16 19.2 10.5 12.6
Vibrators 3 67 80.4 67 80.4

Contractors, builders and quarrying (CONT)

Backactors 15.5 13 15.6 8.5 10.2
Bitumen laying equipment 12.5 16 19.2 10.5 12.6
Borers 15.5 13 15.6 8.5 10.2
Breakers 5 40 48 30 36
Brush cutters 5 40 48 30 36
Builders’ planks (wooden) 3 67 80.4 67 80.4
Buildings (portable) grandparented structure, acquired
between 1 April 2005 and 30 July 2009 12.5 16 na 10.5 na
Buildings (portable) grandparented structure, acquired on
or after 31 July 2009 12.5 13.5 na 8 na
Bulldozers 15.5 13 15.6 8.5 10.2
Cable and pipe detectors 8 25 30 17.5 21
Chainsaws 3 67 80.4 67 80.4
Cherry pickers 12.5 16 19.2 10.5 12.6
Compactors 15.5 13 15.6 8.5 10.2
Compactors (pedestrian controlled) 8 25 30 17.5 21
Concrete mixers 12.5 16 19.2 10.5 12.6
Contractors, builders and quarrying plant and equipment
(default class) 15.5 13 15.6 8.5 10.2
Crushers 12.5 16 19.2 10.5 12.6
Diamond drill bits and saw blades 2 100 100 100 100
Diggers (mini) 12.5 16 19.2 10.5 12.6
Ditchers 15.5 13 15.6 8.5 10.2
Drilling machines (horizontal directional) 6.66 30 36 21 25.2
Drilling machine components underground
(horizontal directional) 2 100 100 100 100
Dump trucks 15.5 13 15.6 8.5 10.2
Excavators 15.5 13 15.6 8.5 10.2
Fastening guns (explosive) 3 67 80.4 67 80.4
Floats (power) 5 40 48 30 36
Floodlights (portable) 5 40 48 30 36
Gold dredges 15.5 13 15.6 8.5 10.2
Graders 15.5 13 15.6 8.5 10.2
Grinders (floor) 8 25 30 17.5 21
Isolating transformers 8 25 30 17.5 21
Ladders 8 25 30 17.5 21
Lawnmowers (domestic type used by contractors) 2 100 100 100 100
[Link] 15

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

Part 1
Contractors, builders and quarrying (CONT) – continued
Lawnmowers (non-domestic type used by contractors) 5 40 48 30 36
Loaders 15.5 13 15.6 8.5 10.2
Loaders (mini) 12.5 16 19.2 10.5 12.6
Pipe layers 15.5 13 15.6 8.5 10.2
Portable fencing (galvanised steel) - applies from the 2015
and subsequent income years 8 25 n/a 17.5 n/a
Portable huts (not buildings) grandparented structure
(acquired on or after 1 April 2005) 12.5 16 19.2 10.5 12.6
Post hole borers (except PTO type) 5 40 48 30 36
Post hole borers (PTO type) 12.5 16 19.2 10.5 12.6
Rammers (pedestrian controlled) 8 25 30 17.5 21
Rippers 15.5 13 15.6 8.5 10.2
Rollers 15.5 13 15.6 8.5 10.2
Rooters 15.5 13 15.6 8.5 10.2
Sanders (floor) 8 25 30 17.5 21
Scaffolding (aluminium) 8 25 30 17.5 21
Scaffolding (other than aluminium) 15.5 13 15.6 8.5 10.2
Scrapers 15.5 13 15.6 8.5 10.2
Screens 12.5 16 19.2 10.5 12.6
Shovels 15.5 13 15.6 8.5 10.2
Site 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 36
Tack rigs 15.5 13 15.6 8.5 10.2
Tarpaulins 3 67 80.4 67 80.4
Tools (hand) 3 67 80.4 67 80.4
Tools (power) 3 67 80.4 67 80.4
Tractors 15.5 13 15.6 8.5 10.2
Trowelling machines 5 40 48 30 36
Vibrators 5 40 48 30 36
Wallpaper steamers (commercial) 8 25 30 17.5 21
Wheelbarrows 3 67 80.4 67 80.4

Dairy plant (DAIR)

Blending bins (casein) 15.5 13 15.6 8.5 10.2
Butter making machines (except as specified) 15.5 13 15.6 8.5 10.2
Butter patting machines 12.5 16 19.2 10.5 12.6
Cartoning machines 15.5 13 15.6 8.5 10.2
Centrifuges 12.5 16 19.2 10.5 12.6
Cheddaring system 15.5 13 15.6 8.5 10.2
Cheese maturing boards 6.66 30 36 21 25.2
Cheese plant 15.5 13 15.6 8.5 10.2
Churns 15.5 13 15.6 8.5 10.2
Clarifiers (whey) 15.5 13 15.6 8.5 10.2
Compressor (refrigerant) (on farm) 12.5 16 19.2 10.5 12.6
Control equipment 8 25 30 17.5 21
Conveyors 15.5 13 15.6 8.5 10.2
Conveyors (crates) 15.5 13 15.6 8.5 10.2
Cooling equipment 15.5 13 15.6 8.5 10.2
Crating machines 15.5 13 15.6 8.5 10.2
Dairy plant and equipment (default class) 15.5 13 15.6 8.5 10.2
Dairy plant powder drying plant dry store buildings,
acquired before 19 May 2005 33.3 6 na 4 na
Dairy plant powder drying plant dry store building,
acquired on or after 19 May 2005 33.3 4.5 na 3 na
Decanters 12.5 16 19.2 10.5 12.6
Decrating machines 15.5 13 15.6 8.5 10.2
Dryers 15.5 13 15.6 8.5 10.2
Effluent plant (excluding stainless steel tanks and screens) 12.5 16 19.2 10.5 12.6
Electrodialysis plant (whey) 12.5 16 19.2 10.5 12.6
Evaporators (MVR type) 15.5 13 15.6 8.5 10.2
Evaporators (TVR type) 20 10 12 7 8.4
 16 GENERAL DEPRECIATION RATES

The 20% depreciation loading doesn’t apply to Est DV DV SL SL

assets acquired after 20 May 2010. useful depn + 20% depn + 20%
life rate loading rate loading
(years) (%) (%) (%) (%)
Part 1

Dairy plant (DAIR) – continued

Filling machines (bottle) 15.5 13 15.6 8.5 10.2
Flow meters 8 25 30 17.5 21
Grinding plant (casein) 15.5 13 15.6 8.5 10.2
Heat exchangers 15.5 13 15.6 8.5 10.2
Homogenisers 12.5 16 19.2 10.5 12.6
Inflatable pipeline plug (PROV) 3 67 80.4 67 80.4
Ion exchangers (whey) 12.5 16 19.2 10.5 12.6
Metal detectors 8 25 30 17.5 21
Milk storage vat/silo (on farm) 15.5 13 15.6 8.5 10.2
Mixers 15.5 13 15.6 8.5 10.2
Packing machines (butter) 15.5 13 15.6 8.5 10.2
Packing machines (vacuum) 10 20 24 13.5 16.2
Pasteurisers 15.5 13 15.6 8.5 10.2
Pipeline crawler (PROV) 5 40 48 30 36
Pipework 15.5 13 15.6 8.5 10.2
Powder dryer buildings, acquired after 30 July 2009 15.5 11 na 6.5 na
Presses (butter) 15.5 13 15.6 8.5 10.2
Presses (cheese) 15.5 13 15.6 8.5 10.2
Refrigeration equipment 15.5 13 15.6 8.5 10.2
Retorts 25 8 9.6 6 7.2
Scrape surface heat exchangers 12.5 16 19.2 10.5 12.6
Separators 12.5 16 19.2 10.5 12.6
Sifting plant (casein) 15.5 13 15.6 8.5 10.2
Silos 25 8 9.6 6 7.2
Tempering bins (casein) 15.5 13 15.6 8.5 10.2
Ultrafiltration plant 10 20 24 13.5 16.2
Valves 15.5 13 15.6 8.5 10.2
Vats 25 8 9.6 6 7.2
Washers (bottles) 15.5 13 15.6 8.5 10.2
Washers (boxes) 12.5 16 19.2 10.5 12.6
Washers (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 21
Attaching machines 10 20 24 13.5 16.2
Autoclaves 20 10 12 7 8.4
Battery sets 3 67 80.4 67 80.4
Board assembly systems 8 25 30 17.5 21
Cast resin plant 20 10 12 7 8.4
Chip placement machines 8 25 30 17.5 21
Coil winding machines 12.5 16 19.2 10.5 12.6
Drying tunnels 15.5 13 15.6 8.5 10.2
Electrical and electronic engineering equipment
(default class) 8 25 30 17.5 21
Eprom copiers/erasers 8 25 30 17.5 21
Isolating transformers 8 25 30 17.5 21
Ovens 20 10 12 7 8.4
PLC programmers 8 25 30 17.5 21
Solder systems (flow) 10 20 24 13.5 16.2
Static inverters 12.5 16 19.2 10.5 12.6
Terminal attaching machines 15.5 13 15.6 8.5 10.2
Test chambers 15.5 13 15.6 8.5 10.2
Test chambers, acquired during the 2010 or subsequent
income years 12.5 16 19.2 10.5 12.6
Test equipment 8 25 30 17.5 21
Test rectifiers 12.5 16 19.2 10.5 12.6
Tools (loose) 3 67 80.4 67 80.4
Transformers 25 8 9.6 6 7.2
Transformers, isolating 8 25 30 17.5 21
Wire cutters/strippers 12.5 16 19.2 10.5 12.6
Wire tensioners 15.5 13 15.6 8.5 10.2
[Link] 17

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

Part 1
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 21
Analysers (vehicle emission) 8 25 30 17.5 21
Assembly lines (vehicle) 12.5 16 19.2 10.5 12.6
Assembly lines (whiteware) 12.5 16 19.2 10.5 12.6
Automotive paint systems (panel beaters) 5 40 48 30 36
Battery chargers 5 40 48 30 36
Beam setters 8 25 30 17.5 21
Benders (non-numerically controlled) 20 10 12 7 8.4
Benders (numerically controlled) 15.5 13 15.6 8.5 10.2
Boring machines (non-numerically controlled) 20 10 12 7 8.4
Boring machines (numerically controlled) 15.5 13 15.6 8.5 10.2
Brazing machines 12.5 16 19.2 10.5 12.6
Broaching machines (non-numerically controlled) 20 10 12 7 8.4
Broaching machines (numerically controlled) 15.5 13 15.6 8.5 10.2
Car wash plant 12.5 16 19.2 10.5 12.6
Chassis alignment machines 15.5 13 15.6 8.5 10.2
Copying attachments 10 20 24 13.5 16.2
Cropping machines 15.5 13 15.6 8.5 10.2
Cropping shears 25 8 9.6 6 7.2
Cutting machines 12.5 16 19.2 10.5 12.6
Cutting machines (gear, non-numerically controlled) 20 10 12 7 8.4
Cutting machines (gear, numerically controlled) 15.5 13 15.6 8.5 10.2
Cutting machines (keyway, non-numerically controlled) 20 10 12 7 8.4
Cutting machines (keyway, numerically controlled) 15.5 13 15.6 8.5 10.2
Cutting machine, laser 10 20 24 13.5 16.2
Degreasing plant 15.5 13 15.6 8.5 10.2
Diamond drill bits and saw blades 2 100 100 100 100
Die sinking machines 12.5 16 19.2 10.5 12.6
Dies 3 67 80.4 67 80.4
Drawing equipment (metal, non-numerically controlled) 20 10 12 7 8.4
Drawing equipment (metal, numerically controlled) 15.5 13 15.6 8.5 10.2
Drills (non-numerically controlled) 20 10 12 7 8.4
Drills (numerically controlled) 15.5 13 15.6 8.5 10.2
Electroplating plant 10 20 24 13.5 16.2
Engineering plant and equipment (non-numerically
controlled, default class) 20 10 12 7 8.4
Engine cranes 10 20 24 13.5 16.2
Engine reconditioning machines 15.5 13 15.6 8.5 10.2
Engraving machines 12.5 16 19.2 10.5 12.6
Eroders (spark) 8 25 30 17.5 21
Eroders (wire) 8 25 30 17.5 21
Furnaces 25 8 9.6 6 7.2
Galvanising plant (hot dip) 10 20 24 13.5 16.2
Garage (service) equipment (miscellaneous) 8 25 30 17.5 21
Gas cylinders—LPG, including propane and butane 8 25 30 17.5 21
Gas cylinders—others 12.5 16 19.2 10.5 12.6
Grinders (non-numerically controlled) 20 10 12 7 8.4
Grinders (numerically controlled) 15.5 13 15.6 8.5 10.2
Guillotines (non-numerically controlled) 20 10 12 7 8.4
Guillotines (numerically controlled) 15.5 13 15.6 8.5 10.2
Hammers (power) 25 8 9.6 6 7.2
Hardness testers 12.5 16 19.2 10.5 12.6
Hearths (blacksmith’s) 25 8 9.6 6 7.2
Honing machines (non-numerically controlled) 20 10 12 7 8.4
Honing machines (numerically controlled) 15.5 13 15.6 8.5 10.2
Isolating transformers 8 25 30 17.5 21
Jacks 5 40 48 30 36
Jigmills (non-numerically controlled) 20 10 12 7 8.4
Jigmills (numerically controlled) 15.5 13 15.6 8.5 10.2
Jigs 3 67 80.4 67 80.4
 18 GENERAL DEPRECIATION RATES

The 20% depreciation loading doesn’t apply to Est DV DV SL SL

assets acquired after 20 May 2010. useful depn + 20% depn + 20%
life rate loading rate loading
(years) (%) (%) (%) (%)
Part 1

Engineering (including automotive) (ENGN) – continued

Lapping machines 12.5 16 19.2 10.5 12.6
Lathes (non-numerically controlled) 20 10 12 7 8.4
Lathes (numerically controlled) 15.5 13 15.6 8.5 10.2
Linishing machines 10 20 24 13.5 16.2
Lock forming machines 10 20 24 13.5 16.2
Lubrication equipment 5 40 48 30 36
Machining centres (numerically controlled) 15.5 13 15.6 8.5 10.2
Measuring equipment 5 40 48 30 36
Micrometers 5 40 48 30 36
Milling machines (non-numerically controlled) 20 10 12 7 8.4
Milling machines (numerically controlled) 15.5 13 15.6 8.5 10.2
Moulds 3 67 80.4 67 80.4
Nail manufacturing plant (non-numerically controlled) 20 10 12 7 8.4
Nail manufacturing plant (numerically controlled) 15.5 13 15.6 8.5 10.2
Nibblers (non-numerically controlled) 20 10 12 7 8.4
Nibblers (numerically controlled) 15.5 13 15.6 8.5 10.2
Oil clarifying plant 8 25 30 17.5 21
Ovens (spray bake) 15.5 13 15.6 8.5 10.2
Ovens (stoving) 15.5 13 15.6 8.5 10.2
Plate working machines (non-numerically controlled) 20 10 12 7 8.4
Plate working machines (numerically controlled) 15.5 13 15.6 8.5 10.2
Polishing machines 15.5 13 15.6 8.5 10.2
Polishing machines (non-numerically controlled) 20 10 12 7 8.4
Polishing machines (numerically controlled) 15.5 13 15.6 8.5 10.2
Press brakes (non-numerically controlled) 20 10 12 7 8.4
Press brakes (numerically controlled) 15.5 13 15.6 8.5 10.2
Presses (non-numerically controlled) 20 10 12 7 8.4
Presses (numerically controlled) 15.5 13 15.6 8.5 10.2
Presses (workshop) 12.5 16 19.2 10.5 12.6
Profile projectors 12.5 16 19.2 10.5 12.6
Puller set 5 40 48 30 36
Punches (non-numerically controlled) 20 10 12 7 8.4
Punches (numerically controlled) 15.5 13 15.6 8.5 10.2
Punches (turret, non-numerically controlled) 20 10 12 7 8.4
Punches (turret, numerically controlled) 15.5 13 15.6 8.5 10.2
Riveting machines (non-numerically controlled) 20 10 12 7 8.4
Riveting machines (numerically controlled) 15.5 13 15.6 8.5 10.2
Rolling equipment (metal, non-numerically controlled) 20 10 12 7 8.4
Rolling equipment (metal, numerically controlled) 15.5 13 15.6 8.5 10.2
Sandblasters 8 25 30 17.5 21
Saws 12.5 16 19.2 10.5 12.6
Screwing machines 8 25 30 17.5 21
Shaping machines 25 8 9.6 6 7.2
Sharpening machines (non-numerically controlled) 20 10 12 7 8.4
Sharpening machines (numerically controlled) 15.5 13 15.6 8.5 10.2
Shot blasting machines 10 20 24 13.5 16.2
Slotting machines 25 8 9.6 6 7.2
Soldering machines 12.5 16 19.2 10.5 12.6
Spinning machines (metal) 15.5 13 15.6 8.5 10.2
Spray booths 15.5 13 15.6 8.5 10.2
Spraying equipment 5 40 48 30 36
Spraying plant 5 40 48 30 36
Spring making machines (non-numerically controlled) 20 10 12 7 8.4
Spring making machines (numerically controlled) 15.5 13 15.6 8.5 10.2
Swaging machines 15.5 13 15.6 8.5 10.2
Swarf extraction plant 8 25 30 17.5 21
Tank turning rolls 8 25 30 17.5 21
Tapping machines 10 20 24 13.5 16.2
Test chambers, acquired during 2010 or subsequent years 12.5 16 19.2 10.5 12.6
Tools (blacksmith’s) 25 8 9.6 6 7.2
Tools (hand) 3 67 80.4 67 80.4
Tools (pneumatic) 3 67 80.4 67 80.4
Tools (press) 3 67 80.4 67 80.4
[Link] 19

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

Part 1
Engineering (including automotive) (ENGN) – continued
Tools (small electric) 3 67 80.4 67 80.4
Tyre changers 10 20 24 13.5 16.2
Vehicle hoists 12.5 16 19.2 10.5 12.6
Verniers 5 40 48 30 36
Welders (robot and similar) 8 25 30 17.5 21
Welding machines (electric) 12.5 16 19.2 10.5 12.6
Welding machines (gas) 12.5 16 19.2 10.5 12.6
Welding positioner 15.5 13 15.6 8.5 10.2
Welding sets (diesel) 12.5 16 19.2 10.5 12.6
Wheel balancers 10 20 24 13.5 16.2
Wheeling machine 20 10 12 7 8.4

Fishing (see also “Meat and fish processing”) (FISH)

Alternators (auxiliary) 10 20 24 13.5 16.2
Bins (plastic) 5 40 48 30 36
Compressors (for refrigeration systems) 10 20 24 13.5 16.2
Cray pots 2 100 100 100 100
Electronic systems 5 40 48 30 36
Engines 12.5 16 19.2 10.5 12.6
Fishing equipment (default class) 20 10 12 7 8.4
Floodlight systems 3 67 80.4 67 80.4
Freezers (blast) 10 20 24 13.5 16.2
Generators (auxiliary) 10 20 24 13.5 16.2
Hydraulic systems 5 40 48 30 36
Ice making machines 10 20 24 13.5 16.2
Inflatable pipeline plug (PROV) 3 67 80.4 67 80.4
Instrumentation (electronic) 5 40 48 30 36
Insulation to refrigerated holds 15.5 13 15.6 8.5 10.2
Lifejackets 4 50 60 40 48
Life rafts 8 25 30 17.5 21
Nets (fishing) bottom trawl, complete with accessories 1 100 100 100 100
Nets (fishing) other, complete with accessories 2 100 100 100 100
Peurulus (baby crayfish) traps 1 100 100 100 100
Pipeline crawler (PROV) 5 40 48 30 36
Piping 10 20 24 13.5 16.2
Refrigeration systems 10 20 24 13.5 16.2
Safety equipment (other) 4 50 60 40 48
Vessels (fishing, non-steel hulled) 20 10 12 7 8.4
Vessels (fishing, steel hulled over 20 m) 15.5 13 15.6 8.5 10.2
Vessels (fishing, steel hulled under 20 m) 20 10 12 7 8.4
Winches 10 20 24 13.5 16.2
Wire (trawl) 1 100 100 100 100

Food processing (FOOD)

Batter systems 15.5 13 15.6 8.5 10.2
Blanchers 15.5 13 15.6 8.5 10.2
Bottling machine lines 20 10 12 7 8.4
Box tippers 15.5 13 15.6 8.5 10.2
Centrifuges 15.5 13 15.6 8.5 10.2
Chocolate manufacturing plant (default class) 20 10 12 7 8.4
Closers (cans) 15.5 13 15.6 8.5 10.2
Closing machines (cartons) 15.5 13 15.6 8.5 10.2
Conches 20 10 12 7 8.4
Confectionary plant (default class) 20 10 12 7 8.4
Containers (storage) 2 100 100 100 100
Control panels (process) 8 25 30 17.5 21
Conveyors 15.5 13 15.6 8.5 10.2
Conveyors (crates) 15.5 13 15.6 8.5 10.2
Cookers 15.5 13 15.6 8.5 10.2
Cooling tunnels 15.5 13 15.6 8.5 10.2
Crates (metal) 5 40 48 30 36
Crates (plastic) 2 100 100 100 100
Crates (wooden) 2 100 100 100 100
 20 GENERAL DEPRECIATION RATES

The 20% depreciation loading doesn’t apply to Est DV DV SL SL

assets acquired after 20 May 2010. useful depn + 20% depn + 20%
life rate loading rate loading
(years) (%) (%) (%) (%)
Part 1

Food processing (FOOD) – continued

Crating machines 15.5 13 15.6 8.5 10.2
Decrating machines 15.5 13 15.6 8.5 10.2
De-ionising plants 15.5 13 15.6 8.5 10.2
Depalletising machines 20 10 12 7 8.4
Depositors 15.5 13 15.6 8.5 10.2
Destoners 15.5 13 15.6 8.5 10.2
Dies 3 67 80.4 67 80.4
Enrobers 15.5 13 15.6 8.5 10.2
Evaporators 15.5 13 15.6 8.5 10.2
Extractors 15.5 13 15.6 8.5 10.2
Extruders 15.5 13 15.6 8.5 10.2
Feeders (trough) 15.5 13 15.6 8.5 10.2
Feeders (vibratory) 10 20 24 13.5 16.2
Fillers 15.5 13 15.6 8.5 10.2
Fillers (cans) 15.5 13 15.6 8.5 10.2
Filters 15.5 13 15.6 8.5 10.2
Filters (pre-coat vacuum) 15.5 13 15.6 8.5 10.2
Food processors (industrial) 10 20 24 13.5 16.2
Food processing machinery (default class) 15.5 13 15.6 8.5 10.2
Fryers 15.5 13 15.6 8.5 10.2
Gluing machines 15.5 13 15.6 8.5 10.2
Grading machinery (computerised) 8 25 30 17.5 21
Grading machinery (non-computerised) 15.5 13 15.6 8.5 10.2
Heat exchangers 15.5 13 15.6 8.5 10.2
Heat exchangers (scrape surface) 15.5 13 15.6 8.5 10.2
Homogenisers 15.5 13 15.6 8.5 10.2
Juicing plant 15.5 13 15.6 8.5 10.2
Metal detectors 8 25 30 17.5 21
Microwave ovens (industrial) 10 20 24 13.5 16.2
Mills (colloid) 15.5 13 15.6 8.5 10.2
Mincers 15.5 13 15.6 8.5 10.2
Mixers 15.5 13 15.6 8.5 10.2
Moulds 3 67 80.4 67 80.4
Ovens 20 10 12 7 8.4
Packing machinery (computerised) (not elsewhere specified) 8 25 30 17.5 21
Packing machines (non-computerised)
(not elsewhere specified) 15.5 13 15.6 8.5 10.2
Packing machines (shrink wrap) 8 25 30 17.5 21
Packing machines (vacuum) 10 20 24 13.5 16.2
Palletising machines 20 10 12 7 8.4
Peelers 15.5 13 15.6 8.5 10.2
Pilot plants 8 25 30 17.5 21
Presses (fruit) 20 10 12 7 8.4
Retorts 25 8 9.6 6 7.2
Roasters 15.5 13 15.6 8.5 10.2
Rollers 15.5 13 15.6 8.5 10.2
Slicers 15.5 13 15.6 8.5 10.2
Sorting machinery (computerised) 8 25 30 17.5 21
Sorting machinery (non-computerised) 15.5 13 15.6 8.5 10.2
Stackers (boxes) 15.5 13 15.6 8.5 10.2
Sugar refining equipment 20 10 12 7 8.4
Sugar refining plant 20 10 12 7 8.4
Taping machines (cartons) 10 20 24 13.5 16.2
Tippers 15.5 13 15.6 8.5 10.2
Trays 3 67 80.4 67 80.4
Ultrafiltration plant 10 20 24 13.5 16.2
Washers 15.5 13 15.6 8.5 10.2
Washers (boxes) 15.5 13 15.6 8.5 10.2
Washers (crates) 15.5 13 15.6 8.5 10.2
Wrap sealers 8 25 30 17.5 21
Wrapping machines (not elsewhere specified) 15.5 13 15.6 8.5 10.2
[Link] 21

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

Part 1
Footwear manufacturing (FOOT)
Footwear manufacturing machinery (default class) 15.5 13 15.6 8.5 10.2
Attaching machines 15.5 13 15.6 8.5 10.2
Benches 15.5 13 15.6 8.5 10.2
Blocking machines 15.5 13 15.6 8.5 10.2
Brushing machines 15.5 13 15.6 8.5 10.2
Cementing machines 12.5 16 19.2 10.5 12.6
Cutting machines (for circles) 15.5 13 15.6 8.5 10.2
Dust collectors 8 25 30 17.5 21
Edge setting machines 15.5 13 15.6 8.5 10.2
Eyeletting machines 12.5 16 19.2 10.5 12.6
Finishing machines 15.5 13 15.6 8.5 10.2
Folding machines 15.5 13 15.6 8.5 10.2
Footwear manufacturing machines (micro-processor
controlled) 8 25 30 17.5 21
Gluing machines 12.5 16 19.2 10.5 12.6
Grading machines (patterns) 12.5 16 19.2 10.5 12.6
Knives 2 100 100 100 100
Lacing machines 15.5 13 15.6 8.5 10.2
Lasting machines (electro/pneumatic or hydraulic) 10 20 24 13.5 16.2
Lasting machines (mechanical) 15.5 13 15.6 8.5 10.2
Lasts 2 100 100 100 100
Marking machines 12.5 16 19.2 10.5 12.6
Moulding machines 15.5 13 15.6 8.5 10.2
Nailing machines 15.5 13 15.6 8.5 10.2
Patterns 2 100 100 100 100
Perforating machines 15.5 13 15.6 8.5 10.2
Polishing machines 15.5 13 15.6 8.5 10.2
Presses (clicking) 20 10 12 7 8.4
Presses (except clicking, revolution and travelling
head presses) 15.5 13 15.6 8.5 10.2
Presses (revolution) 20 10 12 7 8.4
Presses (travelling head) 20 10 12 7 8.4
Punching machines 12.5 16 19.2 10.5 12.6
Riveting machines 12.5 16 19.2 10.5 12.6
Scouring machines 15.5 13 15.6 8.5 10.2
Setting machines (heat) 12.5 16 19.2 10.5 12.6
Sewing benches 15.5 13 15.6 8.5 10.2
Sewing machines 10 20 24 13.5 16.2
Skiving machines 15.5 13 15.6 8.5 10.2
Slitting machines 15.5 13 15.6 8.5 10.2
Splitting machines 15.5 13 15.6 8.5 10.2
Stapling machines 12.5 16 19.2 10.5 12.6
Stitching machines 10 20 24 13.5 16.2
Tools (press) 2 100 100 100 100
Transport systems 15.5 13 15.6 8.5 10.2
Trimming machines 15.5 13 15.6 8.5 10.2

Glass (GLAS)
Arrissing machines 15.5 13 15.6 8.5 10.2
Autoclaves 25 8 9.6 6 7.2
Bending furnaces (for glass) 20 10 12 7 8.4
Blowing machines (for glass) 20 10 12 7 8.4
Cutting machines (for circles) 5 40 48 30 36
Cutting machines (non-automatic) 15.5 13 15.6 8.5 10.2
Cutting tables (automatic) 15.5 13 15.6 8.5 10.2
Cutting tables (non-automatic) 20 10 12 7 8.4
Drilling machines 15.5 13 15.6 8.5 10.2
Drying machines 15.5 13 15.6 8.5 10.2
Edge polishing machines 15.5 13 15.6 8.5 10.2
Edge working machines 15.5 13 15.6 8.5 10.2
Etching machines 15.5 13 15.6 8.5 10.2
Flat glass (manufacturing machines) 20 10 12 7 8.4
Furnaces 10 20 24 13.5 16.2
 22 GENERAL DEPRECIATION RATES

The 20% depreciation loading doesn’t apply to Est DV DV SL SL

assets acquired after 20 May 2010. useful depn + 20% depn + 20%
life rate loading rate loading
(years) (%) (%) (%) (%)
Part 1

Glass (GLAS) – continued

Glass leading machines 15.5 13 15.6 8.5 10.2
Glass working and moulding machinery (default class) 15.5 13 15.6 8.5 10.2
Gob making machines 20 10 12 7 8.4
Laminating machines 15.5 13 15.6 8.5 10.2
Laminating ranges 15.5 13 15.6 8.5 10.2
Lehrs 20 10 12 7 8.4
Lifters (hand) 3 67 80.4 67 80.4
Lifting frames 15.5 13 15.6 8.5 10.2
Lifting slings 5 40 48 30 36
Moulding machines (for glass) 20 10 12 7 8.4
Moulds (for glass) 3 67 80.4 67 80.4
Pallets (steel) 15.5 13 15.6 8.5 10.2
Plate lifters 15.5 13 15.6 8.5 10.2
Racks (for glass) 25 8 9.6 6 7.2
Scrubbing machines 15.5 13 15.6 8.5 10.2
Tooling (other than glass moulds) 5 40 48 30 36
Tools (hand) 3 67 80.4 67 80.4
Washing 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 25.2
Bains-marie 12.5 16 19.2 10.5 12.6
Bedding 3 67 80.4 67 80.4
Beds 10 20 24 13.5 16.2
Beer systems 12.5 16 19.2 10.5 12.6
Beer tanks 20 10 12 7 8.4
Benches 20 10 12 7 8.4
Blankets 5 40 48 30 36
Blenders 6.66 30 36 21 25.2
Blinds 8 25 30 17.5 21
Boiling pans 15.5 13 15.6 8.5 10.2
Carpets (modular nylon tile construction) 15.5 13 15.6 8.5 10.2
Carpets (other than modular nylon tile construction) 5 40 48 30 36
Cash register systems 5 40 48 30 36
Cash registers 5 40 48 30 36
Chairs 10 20 24 13.5 16.2
Coffee makers 6.66 30 36 21 25.2
Compact discs 1 100 100 100 100
Compact disc players 5 40 48 30 36
Compressors 12.5 16 19.2 10.5 12.6
Cookers 12.5 16 19.2 10.5 12.6
Coolrooms 20 10 12 7 8.4
Crockery 3 67 80.4 67 80.4
Curtains 8 25 30 17.5 21
Cutlery 3 67 80.4 67 80.4
Dance floor 20 10 12 7 8.4
Decorative articles 10 20 24 13.5 16.2
Digital versatile disc players (DVD players) 5 40 48 30 36
Digital versatile disc (DVD) recorders with hard drive 4 50 60 40 48
Digital versatile disc (DVD) recorders without hard drive 5 40 48 30 36
Digital versatile discs (DVDs) 2 100 100 100 100
Dishwashers 10 20 24 13.5 16.2
Display cabinets 12.5 16 19.2 10.5 12.6
Drapes 8 25 30 17.5 21
Drinks dispensers 12.5 16 19.2 10.5 12.6
Electric blankets 3 67 80.4 67 80.4
Evaporators 12.5 16 19.2 10.5 12.6
Flagon fillers 8 25 30 17.5 21
Food processors 6.66 30 36 21 25.2
Freezer cabinets 12.5 16 19.2 10.5 12.6
Fryers 12.5 16 19.2 10.5 12.6
Fume hoods (other than stainless steel) 15.5 13 15.6 8.5 10.2
[Link] 23

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

Part 1
Hotels, motels, restaurants, cafes, taverns and
takeaway bars (HOTS) – continued
Fume hoods (stainless steel) 20 10 12 7 8.4
Furniture (fitted) 15.5 13 15.6 8.5 10.2
Furniture (loose) 10 20 24 13.5 16.2
Gas cylinders—LPG, including propane and butane 8 25 30 17.5 21
Gas cylinders—others 12.5 16 19.2 10.5 12.6
Glassware 3 67 80.4 67 80.4
Glass washers 8 25 30 17.5 21
Griddles 12.5 16 19.2 10.5 12.6
Hand dryers (air type) 3 67 80.4 67 80.4
Hotel, motel, restaurant, cafe, tavern and takeaway bar
equipment and machinery (default class) 12.5 16 19.2 10.5 12.6
Ice-cream dispensers 12.5 16 19.2 10.5 12.6
Ice making machines 12.5 16 19.2 10.5 12.6
Insect exterminators 6.66 30 36 21 25.2
Integrated silk flower arrangements (PROV) 2 100 100 100 100
Keg fittings 12.5 16 19.2 10.5 12.6
Kitchen appliances (miscellaneous) 6.66 30 36 21 25.2
Linen 3 67 80.4 67 80.4
Lowerators 12.5 16 19.2 10.5 12.6
Microwave ovens (commercial)—applies to the 2014
and subsequent income years 8 25 na 17.5 na
Milkshake mixers 8 25 30 17.5 21
Mixers 15.5 13 15.6 8.5 10.2
Nip pourers 3 67 80.4 67 80.4
Ornaments 10 20 24 13.5 16.2
Paintings 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 12.6
Pillows 3 67 80.4 67 80.4
Pizza ovens (bench-top) — applies to the 2014
and subsequent income years 6.66 30 na 21 na
Pizza ovens (bench-top, for long-term loan or hire)
— applies to the 2014 and subsequent income years 5 40 na 30 na
Prints (including limited edition prints) 10 20 24 13.5 16.2
Ranges 12.5 16 19.2 10.5 12.6
Refrigerated cabinets 12.5 16 19.2 10.5 12.6
Rotisseries 12.5 16 19.2 10.5 12.6
Sandwich makers 8 25 30 17.5 21
Satellite dishes 12.5 16 19.2 10.5 12.6
Saunas 15.5 13 15.6 8.5 10.2
Set-top boxes with hard drive and personal video
recorders (PVRs) with hard drive (PROV) 4 50 60 40 48
Set-top boxes without hard drive and personal video
recorders (PVRs) without hard drive 5 40 48 30 36
Sinks 20 10 12 7 8.4
Slicers 12.5 16 19.2 10.5 12.6
Spa pools 12.5 16 19.2 10.5 12.6
Stage 20 10 12 7 8.4
Statues 10 20 24 13.5 16.2
Tables 10 20 24 13.5 16.2
Televisions 5 40 48 30 36
Towel cabinets (continuous) 6.66 30 36 21 25.2
Utensils (kitchen) 3 67 80.4 67 80.4
Vending machines (automatic goods) 5 40 48 30 36
Video game discs 1 100 100 100 100
Video game players 3 67 80.4 67 80.4
Video players 5 40 48 30 36
Vinyl flooring 10 20 24 13.5 16.2
Warming cabinets 12.5 16 19.2 10.5 12.6
Waste disposers 8 25 30 17.5 21
 24 GENERAL DEPRECIATION RATES

The 20% depreciation loading doesn’t apply to Est DV DV SL SL

assets acquired after 20 May 2010. useful depn + 20% depn + 20%
life rate loading rate loading
(years) (%) (%) (%) (%)
Part 1

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

Leisure (LEIS)
Leisure equipment (default class) 3 67 80.4 67 80.4
Amusement park rides (non-self driven) 20 10 12 7 8.4
Amusement park rides (self-driven) 10 20 24 13.5 16.2
Base sand, gravel and drainage (including drainage
trenches but not including land contouring) (PROV 25) 20 10 na 7.5 na
Bicycles 5 40 48 30 36
Billiard tables 12.5 16 19.2 10.5 12.6
Binoculars 5 40 48 30 36
Boats (inflatable) 8 25 30 17.5 21
Boat lift storage system (inflatable) 8 25 30 17.5 21
Bumper boats 10 20 24 13.5 16.2
Buoyancy compensator 3 67 80.4 67 80.4
Camera equipment 3 67 80.4 67 80.4
Cameras 3 67 80.4 67 80.4
Camping equipment (miscellaneous) 5 40 48 30 36
Caravans 12.5 16 19.2 10.5 12.6
Casino games (non-electronic) 8 25 30 17.5 21
Chairlifts 20 10 12 7 8.4
Cinema furniture 10 20 24 13.5 16.2
Cinema projectors 10 20 24 13.5 16.2
Cinema screens 10 20 24 13.5 16.2
Circus equipment 15.5 13 15.6 8.5 10.2
Clothing (for hire) 3 67 80.4 67 80.4
Compact discs 2 100 100 100 100
Compact disc players 5 40 48 30 36
Costumes (for hire) 3 67 80.4 67 80.4
Dance floor 20 10 12 7 8.4
Digital versatile disc players (DVD players) 5 40 48 30 36
Digital versatile discs (DVDs) 2 100 100 100 100
Disco lighting 5 40 48 30 36
Drones 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 16.2
Electronic instruments 5 40 48 30 36
Equestrian 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
[Link] 25

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

Part 1
Leisure (LEIS) – continued
Ferris wheels 20 10 12 7 8.4
Firearms 10 20 24 13.5 16.2
Fitness equipment 5 40 48 30 36
Flight simulators (FTD and FNPT certifiable) aircraft
specific (non-motion) 8 25 30 17.5 21
Flight simulators (FTD and FNPT certifiable)
upgradable/multi aircraft (non-motion) 15.5 13 15.6 8.5 10.2
Flight simulators (non-certifiable) (non-motion) 4 50 60 40 48
Floodlight towers 25 8 9.6 6 7.2
Gambling machines (electronic) 5 40 48 30 36
Games equipment 3 67 80.4 67 80.4
Gaming machines (electronic) 5 40 48 30 36
Golf ball placing machines and sensors 3 67 80.4 67 80.4
Golf buggies 8 25 30 17.5 21
Golf driving range, netting (for golf driving nets) 5 40 48 30 36
Golf driving range, poles (for golf driving nets) 20 10 12 7 8.4
Golf mats (stance and base, at golf driving/practice ranges) 2 100 100 100 100
Gondolas and similar 20 10 12 7 8.4
Hang gliders 3 67 80.4 67 80.4
Harness 5 40 48 30 36
Headphones 5 40 48 30 36
Ice skates 3 67 80.4 67 80.4
Ice skating plant 15.5 13 15.6 8.5 10.2
Jetskis 5 40 48 30 36
Jetboats 10 20 24 13.5 16.2
Jukeboxes 5 40 48 30 36
Karaoke systems 5 40 48 30 36
LED screens (fixed, in use 24 hours per day) 8 25 30 17.5 21
LED screens (mobile and transportable) 10 20 24 13.5 16.2
LED screens (fixed) 15.5 13 15.6 8.5 10.2
Lifejackets 5 40 48 30 36
Loudspeakers 5 40 48 30 36
Marble rock instruments (heated or chilled and used in
the massage process) (PROV) 25 8 9.6 6 7.2
Marquee accessories (other than poles and frames) 5 40 48 30 36
Marquee poles and frames (metal) 10 20 24 13.5 16.2
Marquee poles and frames (metal with integral winching
mechanism) 8 25 30 17.5 21
Marquee poles (wood) 15.5 13 15.6 8.5 10.2
Marquees (canvas roofs and walls, ropes/tie downs where
permanently attached) 8 25 30 17.5 21
Marquees (roofs and walls of fabric other than canvas,
ropes/tie downs where permanently attached) 5 40 48 30 36
Masks, snorkels and fins 2 100 100 100 100
Media (recorded) 2 100 100 100 100
Microphones 5 40 48 30 36
Mini golf courses 15.5 13 15.6 8.5 10.2
Model displays (semi-permanent) 20 10 12 7 8.4
MP3 and similar devices, such as iPods etc 3 67 na 67 na
Musical instruments (brass bands) 25 8 9.6 6 7.2
Musical instruments (except as shown elsewhere) 8 25 30 17.5 21
Musical instruments (orchestras) 25 8 9.6 6 7.2
Outboard motors 5 40 48 30 36
Paintball firearms 2 100 100 100 100
Parachutes 3 67 80.4 67 80.4
Photofinishing equipment (on racecourses) 8 25 30 17.5 21
Pianos (non-electric) 25 8 9.6 6 7.2
Pistols, air 10 20 24 13.5 16.2
Playground equipment 15.5 13 15.6 8.5 10.2
Pool tables 12.5 16 19.2 10.5 12.6
Racing stalls 20 10 12 7 8.4
Rafts (inflatable) 8 25 30 17.5 21
Records 2 100 100 100 100
 26 GENERAL DEPRECIATION RATES

The 20% depreciation loading doesn’t apply to Est DV DV SL SL

assets acquired after 20 May 2010. useful depn + 20% depn + 20%
life rate loading rate loading
(years) (%) (%) (%) (%)
Part 1

Leisure (LEIS) – continued

Rifles, air 10 20 24 13.5 16.2
Rollerblades 3 67 80.4 67 80.4
Roller-coasters 20 10 12 7 8.4
Roller-skates 3 67 80.4 67 80.4
Roof rack 5 40 48 30 36
Roundabouts 20 10 12 7 8.4
Saddlery 5 40 48 30 36
Saunas 15.5 13 15.6 8.5 10.2
Scoring systems (computerised) 8 25 30 17.5 21
Ski boots/poles 2 100 100 100 100
Skidoo 5 40 48 30 36
Snooker tables 12.5 16 19.2 10.5 12.6
Snow bikes (motorised) 5 40 48 30 36
Snow groomers 5 40 48 30 36
Snow making machines 10 20 24 13.5 16.2
Snow skis/boards 2 100 100 100 100
Snow throwers 8 25 30 17.5 21
Snow toboggans 3 67 80.4 67 80.4
Solarium beds 5 40 48 30 36
Solarium lamps 5 40 48 30 36
Spa pools 10 20 24 13.5 16.2
Sports equipment 3 67 80.4 67 80.4
Stabilised turf system matrix and infill (PROV 25) 10 20 na 13.5 na
Stage 20 10 12 7 8.4
Starting stalls 20 10 12 7 8.4
Stereo components 5 40 48 30 36
Stereo systems 5 40 48 30 36
Suits 3 67 80.4 67 80.4
Swimming pools (demountable) 5 40 48 30 36
Synthetic grass, infill and shock attentuation pads (PROV 25) 10 20 na 13.5 na
T Bar lifts/pomas 12.5 16 19.2 10.5 12.6
Tanks (for air) 10 20 24 13.5 16.2
Tapes (audio, recorded) 2 100 100 100 100
Tarpaulins 5 40 48 30 36
Telescopes (non-scientific) 5 40 48 30 36
Televisions 5 40 48 30 36
Tenpin bowling balls 3 67 80.4 67 80.4
Tenpin bowling lanes 20 10 12 7 8.4
Tenpin bowling machinery 15.5 13 15.6 8.5 10.2
Tenpin bowling shoes 3 67 80.4 67 80.4
Tents 5 40 48 30 36
Timing systems (computerised) 8 25 30 17.5 21
Totalisators 8 25 30 17.5 21
Toys 3 67 80.4 67 80.4
Tramping boots 2 100 100 100 100
Trampolines 8 25 30 17.5 21
Tricycles 5 40 48 30 36
Tyre chains 3 67 80.4 67 80.4
Vending machines (for tickets) 8 25 30 17.5 21
Video cameras 5 40 48 30 36
Video cassette recorders/players 5 40 48 30 36
Video game discs 2 100 100 100 100
Video game players 3 67 80.4 67 80.4
Video projectors 5 40 48 30 36
Video tapes (recorded) 2 100 100 100 100
Watering systems (PROV 25) 20 10 na 7.5 na
Water skis 3 67 80.4 67 80.4
Water slides 20 10 12 7 8.4
Weightlifting equipment 12.5 16 19.2 10.5 12.6
Wetsuits and booties 2 100 100 100 100
Windsurfers 3 67 80.4 67 80.4
[Link] 27

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

Part 1
Manufacturers (not elsewhere specified) (MANF)
Abrasives manufacturing plant 20 10 12 7 8.4
Activated carbon manufacturing plant 15.5 13 15.6 8.5 10.2
Ammunition manufacturing plant 20 10 12 7 8.4
Brush manufacturing plant 12.5 16 19.2 10.5 12.6
Candle manufacturing plant 20 10 12 7 8.4
Carbon black manufacturing plant 15.5 13 15.6 8.5 10.2
Carbon brush manufacturing plant 15.5 13 15.6 8.5 10.2
Carbon paper manufacturing plant 12.5 16 19.2 10.5 12.6
Carbon ribbon manufacturing plant 12.5 16 19.2 10.5 12.6
Charcoal manufacturing plant 20 10 12 7 8.4
Christmas decoration manufacturing plant 12.5 16 19.2 10.5 12.6
Contact lens manufacturing plant 12.5 16 19.2 10.5 12.6
Electric lamp manufacturing plant 20 10 12 7 8.4
Fireworks manufacturing plant 15.5 13 15.6 8.5 10.2
Gasket manufacturing plant 20 10 12 7 8.4
General manufacturing plant and equipment (default class) 15.5 13 15.6 8.5 10.2
Hearing aid manufacturing plant 12.5 16 19.2 10.5 12.6
Match manufacturing plant 20 10 12 7 8.4
Metal roofing manufacturing plant 20 10 12 7 8.4
Packing manufacturing plant 20 10 12 7 8.4
Pen manufacturing plant 12.5 16 19.2 10.5 12.6
Plumbing display products and custom display stand 5 40 48 30 36
Spark plug manufacturing plant 20 10 12 7 8.4
Spectacle manufacturing plant 12.5 16 19.2 10.5 12.6
Steel pipe manufacturing plant 25 8 9.6 6 7.2
Transformer manufacturing plant 25 8 9.6 6 7.2
Venetian blind manufacturing plant 12.5 16 19.2 10.5 12.6
Welding rod manufacturing plant 20 10 12 7 8.4

Meat and fish processing (MEAT)

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

The 20% depreciation loading doesn’t apply to Est DV DV SL SL

assets acquired after 20 May 2010. useful depn + 20% depn + 20%
life rate loading rate loading
(years) (%) (%) (%) (%)
Part 1

Meat and fish processing (MEAT) – continued

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

Medical and medical laboratory (MEDI)

Alarms (for patients) 5 40 48 30 36
Anaesthesia equipment 10 20 24 13.5 16.2
Analysers 8 25 30 17.5 21
Audiometers 8 25 30 17.5 21
Autoclaves 20 10 12 7 8.4
Baths (water) 12.5 16 19.2 10.5 12.6
Bedding 3 67 80.4 67 80.4
Beds (domestic type) 8 25 30 17.5 21
Beds (Hi-Lo) 10 20 24 13.5 16.2
Beds (standard) 15.5 13 15.6 8.5 10.2
Blood warmers 10 20 24 13.5 16.2
Breathing apparatus 10 20 24 13.5 16.2
Centrifuges 10 20 24 13.5 16.2
Chambers (vacuum) 10 20 24 13.5 16.2
Chiropractors’ couches 15.5 13 15.6 8.5 10.2
Chromatographs 8 25 30 17.5 21
Computer controlled tablet dispensing systems
(2009/2010 and subsequent years) (PROV) 5 40 48 30 36
Crematoriums 25 8 9.6 6 7.2
Crutches 1 100 100 100 100
Cylinders (gas) 5 40 48 30 36
Defibrillators 6.66 30 36 21 25.2
Dental chairs 15.5 13 15.6 8.5 10.2
Dental units 8 25 30 17.5 21
Dialysis/bypass machines 8 25 30 17.5 21
Diathermy equipment 6.66 30 36 21 25.2
[Link] 29

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

Part 1
Medical and medical laboratory (MEDI) – continued
Electrical test meters 8 25 30 17.5 21
Electrocardiographs 8 25 30 17.5 21
Electrodiagnostic equipment 6.66 30 36 21 25.2
Electronic balances 8 25 30 17.5 21
Electrosurgical equipment 6.66 30 36 21 25.2
Fibre-optic scopes 5 40 48 30 36
Fitness equipment 5 40 48 30 36
Flasks (vacuum) 10 20 24 13.5 16.2
Flow measuring equipment 6.66 30 36 21 25.2
Freezers 10 20 24 13.5 16.2
Fume cabinets 15.5 13 15.6 8.5 10.2
Furnaces 15.5 13 15.6 8.5 10.2
Furniture (fixed) 20 10 12 7 8.4
Furniture (loose, laboratory) 10 20 24 13.5 16.2
Furniture (loose, medical) 10 20 24 13.5 16.2
Gamma cameras 8 25 30 17.5 21
Hoists (for patients) 10 20 24 13.5 16.2
Humidifiers 5 40 48 30 36
Hydrocollators 10 20 24 13.5 16.2
Incinerators (pathological) 20 10 12 7 8.4
Incubators (laboratory) 12.5 16 19.2 10.5 12.6
Infant incubators 8 25 30 17.5 21
Infusion pumps (and the like) 5 40 48 30 36
Instruments (hand held) 5 40 48 30 36
Invalid scooters 8 25 30 17.5 21
IPL, Laser, Ultrasound or RF emitting skin treatment or
depilation equipment (2017/2018 and subsequent years) 8 25 n/a 17.5 n/a
Irradiation plant 25 8 9.6 6 7.2
Lamps (for treatment) 8 25 30 17.5 21
Laparoscopic equipment 4 50 60 40 48
Laser surgical and dental equipment 5 40 48 30 36
Lighting (examination) 12.5 16 19.2 10.5 12.6
Lighting (operating theatre) 12.5 16 19.2 10.5 12.6
Linear accelerator/simulator 10 20 24 13.5 16.2
Linen 3 67 80.4 67 80.4
Mannequins 10 20 24 13.5 16.2
Marble rock instruments (heated or chilled and used in
the massage process) (PROV) 25 8 9.6 6 7.2
Medical, 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 16.2
Microtomes 10 20 24 13.5 16.2
Operating tables 15.5 13 15.6 8.5 10.2
Optical equipment 10 20 24 13.5 16.2
Orthopaedic appliances 3 67 80.4 67 80.4
Oscilloscopes 8 25 30 17.5 21
Ovens 12.5 16 19.2 10.5 12.6
Patient monitoring equipment 6.66 30 36 21 25.2
Physiotherapy equipment 10 20 24 13.5 16.2
Psychological testing sets 10 20 24 13.5 16.2
Radiation detection equipment 8 25 30 17.5 21
Recorders 8 25 30 17.5 21
Refrigerators 8 25 30 17.5 21
Respiration apparatus 10 20 24 13.5 16.2
Resuscitators 8 25 30 17.5 21
Saunas 15.5 13 15.6 8.5 10.2
Scanners 10 20 24 13.5 16.2
Skeletons 10 20 24 13.5 16.2
Sluicers 10 20 24 13.5 16.2
Solarium beds 5 40 48 30 36
Solarium lamps 5 40 48 30 36
 30 GENERAL DEPRECIATION RATES

The 20% depreciation loading doesn’t apply to Est DV DV SL SL

assets acquired after 20 May 2010. useful depn + 20% depn + 20%
life rate loading rate loading
(years) (%) (%) (%) (%)
Part 1

Medical and medical laboratory (MEDI) – continued

Spa pools 10 20 24 13.5 16.2
Spectrophotometers 8 25 30 17.5 21
Splints 1 100 100 100 100
Sterilisers 20 10 12 7 8.4
Surgical implant instrument sets (orthopaedic) 3 67 80.4 67 80.4
Tools (power) 8 25 30 17.5 21
Treatment planning system (radiotherapy) 6.66 30 36 21 25.2
Trusses 3 67 80.4 67 80.4
Ultrasonic diagnostic equipment 5 40 48 30 36
Ultrasonic equipment 8 25 30 17.5 21
Ultrasonic scanners (used outdoors by veterinarians) 4 50 60 40 48
Vaporisers/absorbers 10 20 24 13.5 16.2
Ventilators 8 25 30 17.5 21
Vessels (vacuum) 10 20 24 13.5 16.2
Walking frames 3 67 80.4 67 80.4
Washing decontaminators 8 25 30 17.5 21
Weighing equipment (for patients—electronic) 12 20 24 13.5 16.2
Weighing equipment (for patients—mechanical) 20 10 12 7 8.4
Wheelchairs (non-powered) 8 25 30 17.5 21
Wheelchairs (powered) 6.66 30 36 21 25.2
X-ray cassettes 5 40 48 30 36
X-ray equipment (except as shown elsewhere) 10 20 24 13.5 16.2
X-ray equipment (mobile) 8 25 30 17.5 21
X-ray processors 8 25 30 17.5 21
X-ray viewers 12.5 16 19.2 10.5 12.6

Metal industries (primary) and foundries (METL)

Assembly lines (anode) 20 10 12 7 8.4
Carbon block plant 15.5 13 15.6 8.5 10.2
Casting machines 15.5 13 15.6 8.5 10.2
Core blowing machines 20 10 12 7 8.4
Core stoves 20 10 12 7 8.4
Cupolas 25 8 9.6 6 7.2
Die casting machines 15.5 13 15.6 8.5 10.2
Die casting moulds 5 40 48 30 36
Extruding plant and equipment (aluminium) 20 10 12 7 8.4
Metal industries (primary) and foundries (METL) – continued
Extruding plant and equipment (lead) 20 10 12 7 8.4
Fettling machines 15.5 13 15.6 8.5 10.2
Forging presses 20 10 12 7 8.4
Furnaces (excluding primary steel making) 20 10 12 7 8.4
Furnaces (for steel making) 25 8 9.6 6 7.2
Hammers (power) 25 8 9.6 6 7.2
Hardening furnaces 20 10 12 7 8.4
Ladles 10 20 24 13.5 16.2
Loading facilities (ships) 20 10 12 7 8.4
Mills (rolling) 25 8 9.6 6 7.2
Moulding boxes 10 20 24 13.5 16.2
Moulding machines 20 10 12 7 8.4
Patterns 5 40 48 30 36
Potlines (aluminium) 20 10 12 7 8.4
Primary metal industry plant and equipment (default class) 20 10 12 7 8.4
Sand handling plants 20 10 12 7 8.4
Sand stripping machines 20 10 12 7 8.4
Scrap recovery plant 20 10 12 7 8.4
Steel making ancillary equipment (except as elsewhere
described) 25 8 9.6 6 7.2
Steel making plant 25 8 9.6 6 7.2
Unloading 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 10.2
Aspirators 20 10 12 7 8.4
Augers 15.5 13 15.6 8.5 10.2
[Link] 31

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

Part 1
Milling (including grain handling and seed cleaning)
(MILL) – continued
Bins 25 8 9.6 6 7.2
Blowers 10 20 24 13.5 16.2
Blowlines 20 10 12 7 8.4
Brushes 20 10 12 7 8.4
Cleaners 20 10 12 7 8.4
Concentrators 20 10 12 7 8.4
Conveyors 20 10 12 7 8.4
Coolers (pellet) 20 10 12 7 8.4
Crumblers 20 10 12 7 8.4
Damping units 10 20 24 13.5 16.2
Detachers 20 10 12 7 8.4
Dischargers 15.5 13 15.6 8.5 10.2
Disrupters 20 10 12 7 8.4
Dressers 20 10 12 7 8.4
Dryers (grain) 15.5 13 15.6 8.5 10.2
Dust collectors 12.5 16 19.2 10.5 12.6
Elevators 20 10 12 7 8.4
Entoleters 20 10 12 7 8.4
Fillers (sacks) 20 10 12 7 8.4
Finishers 20 10 12 7 8.4
Graders 20 10 12 7 8.4
Gravity tables 20 10 12 7 8.4
Measurers 15.5 13 15.6 8.5 10.2
Milling, grain handling and seed cleaning machinery
(default class) 20 10 12 7 8.4
Mills (grinding) 12.5 16 19.2 10.5 12.6
Mills (hammer) 12.5 16 19.2 10.5 12.6
Mills (roller) 25 8 9.6 6 7.2
Mixers 20 10 12 7 8.4
Pasta plant 15.5 13 15.6 8.5 10.2
Presses (pelletising) 20 10 12 7 8.4
Pulverisers 12.5 16 19.2 10.5 12.6
Purifiers 20 10 12 7 8.4
Reels 20 10 12 7 8.4
Scalpers 20 10 12 7 8.4
Scourers 20 10 12 7 8.4
Screens 20 10 12 7 8.4
Seed coating machines 15.5 13 15.6 8.5 10.2
Separators 20 10 12 7 8.4
Sifters 20 10 12 7 8.4
Silos (concrete) 50 4 4.8 3 3.6
Silos (except concrete) 25 8 9.6 6 7.2
Stoners 20 10 12 7 8.4
Thrashers 20 10 12 7 8.4

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

(MING)
Bulldozers (surface mining) 10 20 24 13.5 16.2
Coal trucks 10 20 24 13.5 16.2
Conveyors 5 40 48 30 36
Cutting machines 10 20 24 13.5 16.2
Draglines 15.5 13 15.6 8.5 10.2
Drilling machines (above ground, excluding percussion type) 10 20 24 13.5 16.2
Drilling machines (percussion type) 5 40 48 30 36
Drilling machines (underground) 3 67 80.4 67 80.4
Dump trucks 10 20 24 13.5 16.2
Dump trucks (surface mining) 10 20 24 13.5 16.2
Electrical reticulation (underground) 10 20 24 13.5 16.2
Excavators (surface mining) 10 20 24 13.5 16.2
Gold dredges 15.5 13 15.6 8.5 10.2
Graders (surface mining) 10 20 24 13.5 16.2
Loaders (surface mining) 10 20 24 13.5 16.2
Mining plant (continuous) 10 20 24 13.5 16.2
 32 GENERAL DEPRECIATION RATES

The 20% depreciation loading doesn’t apply to Est DV DV SL SL

assets acquired after 20 May 2010. useful depn + 20% depn + 20%
life rate loading rate loading
(years) (%) (%) (%) (%)
Part 1

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

(MING) – continued
Mining plant (long-wall) 10 20 24 13.5 16.2
Mining plant and equipment (default class) 10 20 24 13.5 16.2
Pit props (for permanent roads) 5 40 48 30 36
Rail lines 15.5 13 15.6 8.5 10.2
Roof bolters 3 67 80.4 67 80.4
Ropeways (overground) 20 10 12 7 8.4
Shovels 15.5 13 15.6 8.5 10.2
Shovels (surface mining) 10 20 24 13.5 16.2
Shuttle cars 10 20 24 13.5 16.2
Stone dusters 5 40 48 30 36
Transporters 10 20 24 13.5 16.2
Tunnelling machines 10 20 24 13.5 16.2
Winding gear 20 10 12 7 8.4

Oil and gas industry (OILG)

Bitumen making plant 15.5 13 15.6 8.5 10.2
Cascades (CNG) 20 10 12 7 8.4
CNG compressors 12.5 16 19.2 10.5 12.6
CNG equipment (ancillary) 12.5 16 19.2 10.5 12.6
Coalescers/dehydrators 15.5 13 15.6 8.5 10.2
Coiled tubing units - applies from the 2014 and subsequent
income years 12.5 16 n/a 10.5 n/a
Control monitoring systems (forecourt) 5 40 48 30 36
Couplings (hydrant) 15.5 13 15.6 8.5 10.2
Couplings (underwing) 15.5 13 15.6 8.5 10.2
Distillation columns 15.5 13 15.6 8.5 10.2
Drilling rigs/platforms (land based) 15.5 13 15.6 8.5 10.2
Drilling rigs/platforms (ocean going) 15.5 13 15.6 8.5 10.2
Filters (liquid separator) 15.5 13 15.6 8.5 10.2
Filters (water separation) 15.5 13 15.6 8.5 10.2
Gas cylinders (acquired before October 1996) 5 40 48 30 36
Gas cylinders—LPG, including propane and butane 8 25 30 17.5 21
Gas cylinders—others 12.5 16 19.2 10.5 12.6
Hydrogen manufacturing unit (HMU) catalyst 5 40 48 30 36
Hydrocracker catalyst—non-rechargeable 2 100 100 100 100
Hydrocracker catalyst—rechargeable 4 50 60 40 48
Inflatable pipeline plug (PROV) 3 67 80.4 67 80.4
Meters (bulk) 15.5 13 15.6 8.5 10.2
Mobile 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/a
Nitrogen generating units - applies from the 2014 and
subsequent income years 10 20 n/a 13.5 n/a
Nitrogen pumping units - applies from the 2014 and
subsequent income years 10 20 n/a 13.5 n/a
Oil and gas industry plant and equipment (default class) 15.5 13 15.6 8.5 10.2
Oil drums (re-usable) 3 67 80.4 67 80.4
Pilot plants 5 40 48 30 36
Pipeline crawler (PROV) 5 40 48 30 36
Pipes (oil drilling) 5 40 48 30 36
Piping 20 10 12 7 8.4
Production platforms 20 10 12 7 8.4
Pumping units - applies from the 2014 and subsequent
income years 10 20 n/a 13.5 n/a
Pumps (donkey) 15.5 13 15.6 8.5 10.2
Pumps (forecourt fuel) 12.5 16 19.2 10.5 12.6
Refiners 15.5 13 15.6 8.5 10.2
Slickline floor sheaves - applies from the 2014 and
subsequent income years 10 20 n/a 13.5 n/a
Slickline units - applies from the 2014 and subsequent
income years 12.5 16 n/a 10.5 n/a
Spools - applies from the 2014 and subsequent
income years 10 20 n/a 13.5 n/a
[Link] 33

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

Part 1
Oil and gas industry (OILG) – continued
Stuffing boxes and lubricator/riser pipes - applies from
the 2014 and subsequent income years 10 20 n/a 13.5 n/a
Tanks (LPG storage) 20 10 12 7 8.4
Tanks (storage) 25 8 9.6 6 7.2
Tanks (underground) 20 10 12 7 8.4
Tools, 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 8.4
Wireline 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 10.2
Closing machines (cartons) 15.5 13 15.6 8.5 10.2
Corrugating machines 25 8 9.6 6 7.2
Creasers 15.5 13 15.6 8.5 10.2
Cutters 15.5 13 15.6 8.5 10.2
Die cutters 15.5 13 15.6 8.5 10.2
Dies (creasing) 2 100 100 100 100
Dies (cutting) 2 100 100 100 100
Folders 15.5 13 15.6 8.5 10.2
Forming machines (cans) 15.5 13 15.6 8.5 10.2
Forming machines (cartons) 15.5 13 15.6 8.5 10.2
Forms (creasing) 2 100 100 100 100
Forms (cutting) 2 100 100 100 100
Gluers 15.5 13 15.6 8.5 10.2
Mixers (clamp-on) 8 25 30 17.5 21
Mixing machines 15.5 13 15.6 8.5 10.2
Packaging manufacturing machinery (default class) 15.5 13 15.6 8.5 10.2
Paper bag making machines 15.5 13 15.6 8.5 10.2
Presses (can blanking) 15.5 13 15.6 8.5 10.2
Printing machines (automated inkjet flatbed) 10 20 na 13.5 na
Printing machines (flexographic) 15.5 13 15.6 8.5 10.2
Printing machines (gravure) 15.5 13 15.6 8.5 10.2
Printing machines (offset) 15.5 13 15.6 8.5 10.2
Rollers (if shown separately from machines) 5 40 48 30 36
Seaming machines (cans) 15.5 13 15.6 8.5 10.2
Slitters 15.5 13 15.6 8.5 10.2
Slotters 15.5 13 15.6 8.5 10.2
Stacking machines 15.5 13 15.6 8.5 10.2
Stitching machines 15.5 13 15.6 8.5 10.2

Pharmaceuticals (PHAR)
Capping machines 12.5 16 19.2 10.5 12.6
Capsulating machines 15.5 13 15.6 8.5 10.2
Coating machines 15.5 13 15.6 8.5 10.2
Computer controlled tablet dispensing systems (2009/2010
and subsequent years) (PROV) 5 40 48 30 36
Conveyors 12.5 16 19.2 10.5 12.6
Counting machines 8 25 30 17.5 21
Dedusting machines 8 25 30 17.5 21
Dies (tabletting) 5 40 48 30 36
Dust extraction plant 15.5 13 15.6 8.5 10.2
Filling machines (liquid) 12.5 16 19.2 10.5 12.6
Granulators 12.5 16 19.2 10.5 12.6
Grinding mills 12.5 16 19.2 10.5 12.6
Pharmaceutical manufacturing plant and equipment
(default class) 12.5 16 19.2 10.5 12.6
Tabletting machines 15.5 13 15.6 8.5 10.2
Tanks (other than stainless steel) 20 10 12 7 8.4
Tanks (stainless steel) 25 8 9.6 6 7.2
Vessels (reactor) 25 8 9.6 6 7.2
 34 GENERAL DEPRECIATION RATES

The 20% depreciation loading doesn’t apply to Est DV DV SL SL

assets acquired after 20 May 2010. useful depn + 20% depn + 20%
life rate loading rate loading
(years) (%) (%) (%) (%)
Part 1

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

Pottery, tile and brick making (POTT)

Arcs 25 8 9.6 6 7.2
Blungers 25 8 9.6 6 7.2
Charges (ball mill) 3 67 80.4 67 80.4
Cleaning machines (brick) 8 25 30 17.5 21
Conveyors 15.5 13 15.6 8.5 10.2
Cutting machines 15.5 13 15.6 8.5 10.2
Decorating machines 12.5 16 19.2 10.5 12.6
Dryers 15.5 13 15.6 8.5 10.2
Fettling machines 15.5 13 15.6 8.5 10.2
Flatware and similar making machines 15.5 13 15.6 8.5 10.2
Fume fans 15.5 13 15.6 8.5 10.2
Fume hoods 15.5 13 15.6 8.5 10.2
Glazing benches 15.5 13 15.6 8.5 10.2
Glazing machines 15.5 13 15.6 8.5 10.2
Kiln truck rails 25 8 9.6 6 7.2
Kiln trucks 20 10 12 7 8.4
Kilns (brick firing) 25 8 9.6 6 7.2
[Link] 35

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

Part 1
Pottery, tile and brick making (POTT) – continued
Kilns (other than tunnel and brick firing kilns) 20 10 12 7 8.4
Kilns (tunnel) 25 8 9.6 6 7.2
Lathes (turning) 20 10 12 7 8.4
Mills (ball) 20 10 12 7 8.4
Mills (edge runner) 25 8 9.6 6 7.2
Mills (jar) 12.5 16 19.2 10.5 12.6
Mills (pan) 25 8 9.6 6 7.2
Mills (pug) 20 10 12 7 8.4
Mixers 15.5 13 15.6 8.5 10.2
Mottling machines 15.5 13 15.6 8.5 10.2
Moulds (plaster) 3 67 80.4 67 80.4
Ovens (curing) 15.5 13 15.6 8.5 10.2
Pallet boards 3 67 80.4 67 80.4
Potters’ wheels 12.5 16 19.2 10.5 12.6
Pottery, tile and brick making plant and equipment
(default class) 20 10 12 7 8.4
Presses (brick or similar) 15.5 13 15.6 8.5 10.2
Presses (dry, hand-operated) 20 10 12 7 8.4
Presses (dry, hydraulic or motorised) 15.5 13 15.6 8.5 10.2
Presses (filter) 25 8 9.6 6 7.2
Presses (wet) 15.5 13 15.6 8.5 10.2
Pumps (slip) 15.5 13 15.6 8.5 10.2
Screen printing machines 8 25 30 17.5 21
Screens (vibratory) 8 25 30 17.5 21
Sifting machines 8 25 30 17.5 21
Spray booths 15.5 13 15.6 8.5 10.2
Tanks (brick holding) 25 8 9.6 6 7.2
Tanks (cement) 20 10 12 7 8.4
Tanks (concrete holding) 25 8 9.6 6 7.2
Tanks (wooden) 20 10 12 7 8.4
Testing 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 16.2
Batteries 5 40 48 30 36
Cable locators 8 25 30 17.5 21
Cabling 25 8 9.6 6 7.2
Cabling (submarine) 25 8 9.6 6 7.2
Capacitors 25 8 9.6 6 7.2
Circuit breakers 25 8 9.6 6 7.2
Computerised load control equipment 8 25 30 17.5 21
Condensers 20 10 12 7 8.4
Converters (rotary) 20 10 12 7 8.4
Cooling tower (concrete) 25 8 9.6 6 7.2
Culverts (concrete) 50 4 4.8 3 3.6
Electricity revenue and data logging terminals 8 25 30 17.5 21
Electricity revenue and data logging terminals (when leased) 4 50 60 40 48
Engines (hot air) 20 10 12 7 8.4
Frequency changers 15.5 13 15.6 8.5 10.2
Generators (CNG, not standby) 10 20 24 13.5 16.2
Generators (diesel, not standby) 10 20 24 13.5 16.2
Generators (gas) 20 10 12 7 8.4
Generators (LPG, not standby) 10 20 24 13.5 16.2
Generators (oil fired) 20 10 12 7 8.4
Generators (standby) 25 8 9.6 6 7.2
Generators (steam) 20 10 12 7 8.4
Generators (water) 20 10 12 7 8.4
Geothermal powerhouse building (PROV) - applies from
the 2012 and subsequent income years 50 0 n/a 0 n/a
Hydroelectric powerhouses (PROV) - applies from the
2012 and subsequent income years 100 2 2.4 1.5 1.8
Metering equipment 15.5 13 15.6 8.5 10.2
 36 GENERAL DEPRECIATION RATES

The 20% depreciation loading doesn’t apply to Est DV DV SL SL

assets acquired after 20 May 2010. useful depn + 20% depn + 20%
life rate loading rate loading
(years) (%) (%) (%) (%)
Part 1

Power generation and electrical reticulation

systems (POWR) – continued
Methane production plant (from refuse) 10 20 24 13.5 16.2
Poles (power, excluding wooden) 25 8 9.6 6 7.2
Poles (power, wooden) 20 10 12 7 8.4
Power factor correction equipment 15.5 13 15.6 8.5 10.2
Power generation and electrical reticulation (default class) 20 10 12 7 8.4
Pylons 25 8 9.6 6 7.2
Rectifiers 20 10 12 7 8.4
Solar power harnessing equipment 12.5 16 19.2 10.5 12.6
Spillways (concrete) 50 4 4.8 3 3.6
Switchgear 25 8 9.6 6 7.2
Thermal powerhouse building (PROV) - applies from the
2012 and subsequent income years 50 0 n/a 0 n/a
Transformers 25 8 9.6 6 7.2
Tunnels (concrete) 50 4 4.8 3 3.6
Tunnels (partly lined) 50 4 4.8 3 3.6
Turbines (gas) 20 10 12 7 8.4
Turbines (oil fired) 20 10 12 7 8.4
Turbines (steam) 20 10 12 7 8.4
Turbines (water) 20 10 12 7 8.4
Wave power equipment 20 10 12 7 8.4
Windmills 10 20 24 13.5 16.2
Wind 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 36
Binders 8 25 30 17.5 21
Book sewers 15.5 13 15.6 8.5 10.2
Camera equipment (hand held) 5 40 48 30 36
Cameras (hand held) 5 40 48 30 36
Collators 15.5 13 15.6 8.5 10.2
Cutters (die) 20 10 12 7 8.4
Cutting machines (corner) 20 10 12 7 8.4
Darkroom equipment (except items listed separately) 5 40 48 30 36
Densitometers 5 40 48 30 36
Developers 8 25 30 17.5 21
Dies (creasing) 2 100 100 100 100
Dies (cutting) 2 100 100 100 100
Digital 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 10.2
Dryers (IR) 8 25 30 17.5 21
Dryers (UV) 8 25 30 17.5 21
Enlargers 8 25 30 17.5 21
Envelope manufacturing machines 15.5 13 15.6 8.5 10.2
Etching machines 8 25 30 17.5 21
File manufacturing machines 15.5 13 15.6 8.5 10.2
Foil blocking machines 15.5 13 15.6 8.5 10.2
Folding machines (bench models) 8 25 30 17.5 21
Folding machines (floor models) 15.5 13 15.6 8.5 10.2
Forms (creasing) 2 100 100 100 100
Forms (cutting) 2 100 100 100 100
Gatherers/stitchers 15.5 13 15.6 8.5 10.2
Gluing machines 8 25 30 17.5 21
Guillotines 20 10 12 7 8.4
Ink mixing systems, computerised 3 67 80.4 67 80.4
[Link] 37

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

Part 1
Printing and photographic (see also “Audio and video
recording studios and professional photography”)
(PRIN) – continued
Inserters 15.5 13 15.6 8.5 10.2
Joggers 8 25 30 17.5 21
Laminators 8 25 30 17.5 21
Lettering machines 8 25 30 17.5 21
Letterpress composing machines and associated equipment 20 10 12 7 8.4
Letterpress printing machines and associated equipment 20 10 12 7 8.4
Light tables 12.5 16 19.2 10.5 12.6
Minilab machines (other than digital minilab machines) 8 25 30 17.5 21
Newspaper wrapping/bagging machines 8 25 30 17.5 21
Paper bag making machines 20 10 12 7 8.4
Perforating machines 20 10 12 7 8.4
Platemakers 8 25 30 17.5 21
Powder spray units 8 25 30 17.5 21
Presses (book) 20 10 12 7 8.4
Presses (proofing) 15.5 13 15.6 8.5 10.2
Printing, bindery and graphic arts machinery and
equipment (default class) 12.5 16 19.2 10.5 12.6
Printing machines (automated inkjet flatbed) 10 20 na 13.5 na
Printing machines (flexographic) 20 10 12 7 8.4
Printing machines (gravure) 20 10 12 7 8.4
Printing machines (label) 15.5 13 15.6 8.5 10.2
Printing machines (newspaper) 20 10 12 7 8.4
Printing machines (offset) 15.5 13 15.6 8.5 10.2
Printing machines (pad) 15.5 13 15.6 8.5 10.2
Printing machines (screen) 12.5 16 19.2 10.5 12.6
Process cameras 8 25 30 17.5 21
Process sinks 15.5 13 15.6 8.5 10.2
Processors 8 25 30 17.5 21
Register punches 8 25 30 17.5 21
Ring attaching machines 15.5 13 15.6 8.5 10.2
Riveting machines 20 10 12 7 8.4
Roller washers 8 25 30 17.5 21
Rollers (if shown separately from machines) 5 40 48 30 36
Ruling machines 20 10 12 7 8.4
Scanners 8 25 30 17.5 21
Silver recovery units 5 40 48 30 36
Slitting machines 20 10 12 7 8.4
Spine taping machines 5 40 48 30 36
Stacking machines 15.5 13 15.6 8.5 10.2
Staplers 8 25 30 17.5 21
Step and repeat machines 8 25 30 17.5 21
Stitchers 15.5 13 15.6 8.5 10.2
Thermographs 8 25 30 17.5 21
Typesetting machines and associated equipment 5 40 48 30 36
Wallpaper coating machines 20 10 12 7 8.4
Window patching machines 20 10 12 7 8.4

Pulp and paper manufacturing (PULP)

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

The 20% depreciation loading doesn’t apply to Est DV DV SL SL

assets acquired after 20 May 2010. useful depn + 20% depn + 20%
life rate loading rate loading
(years) (%) (%) (%) (%)
Part 1

Pulp and paper manufacturing (PULP) – continued

Pulping plant (groundwood) 20 10 12 7 8.4
Pulping plant (mechanical) 20 10 12 7 8.4
Pulping plant (thermal) 15.5 13 15.6 8.5 10.2
Pumps 12.5 16 19.2 10.5 12.6
Reeling machines 20 10 12 7 8.4
Refiners (double disc) 15.5 13 15.6 8.5 10.2
Refiners (hydraulic conical type) 20 10 12 7 8.4
Refiners (hydraulic midget) 20 10 12 7 8.4
Roll handling system 20 10 12 7 8.4
Separators (electromagnetic) 15.5 13 15.6 8.5 10.2
Slitting machines 20 10 12 7 8.4
Stockmakers 20 10 12 7 8.4
Suction couch 20 10 12 7 8.4
Suction press 20 10 12 7 8.4
Vent system 20 10 12 7 8.4
Wet end pulpers 20 10 12 7 8.4
Winders 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 16.2
Air ventilation systems (in roof cavity) 10 20 24 13.5 16.2
Alarms (burglar/smoke, wired or wireless) 6.66 30 36 21 25.2
Appliances (small) 4 50 60 40 48
Awnings 10 20 24 13.5 16.2
Bedding 3 67 80.4 67 80.4
Blinds 8 25 30 17.5 21
Carpet from 1 April 2011, to the 2012 and subsequent
income years 8 25 30 17.5 21
Carpets (modular nylon tile construction) acquired
before 1 April 2011 15.5 13 15.6 8.5 10.2
Carpets (other than modular nylon tile construction)
acquired before 1 April 2011 5 40 48 30 36
Chattels (default class) 5 40 48 30 36
Clotheslines 8 25 na 17.5 na
Crockery 3 67 80.4 67 80.4
Curtains 8 25 30 17.5 21
Cutlery 3 67 80.4 67 80.4
Dehumidifiers (portable) from 2011/12 income year 4 50 na 40 na
Dishwashers 6.66 30 36 21 25.2
Drapes 8 25 30 17.5 21
Dryers (clothes, domestic type) 6.66 30 36 21 25.2
Freezers (domestic type) 8 25 30 17.5 21
Furniture (loose) 10 20 24 13.5 16.2
Glassware 3 67 80.4 67 80.4
Heaters (electric) 3 67 80.4 67 80.4
Heaters (gas, portable, not flued) 5 40 48 30 36
Lawnmowers 4 50 60 40 48
Light shades/fashion items affixed to a standard light fitting 10 20 24 13.5 16.2
Linen 3 67 80.4 67 80.4
Mailboxes (from 1 April 2011) 15 13 na 8.5 na
Microwave ovens (domestic type) before 2011/12
income year 6.66 30 36 21 25.2
Microwave ovens (from 1 April 2011) 4 50 na 40 na
Ovens 8 25 30 17.5 21
Refrigerators (domestic type) 8 25 30 17.5 21
Satellite receiving dishes 12.5 16 19.2 10.5 12.6
Stereos 5 40 48 30 36
Stoves 8 25 30 17.5 21
Televisions 5 40 48 30 36
Utensils (including pots and pans) 3 67 80.4 67 80.4
Vacuum cleaners (domestic type) 3 67 80.4 67 80.4
Washing machines (domestic type) 6.66 30 36 21 25.2
[Link] 39

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

Part 1
Residential rental property chattels (RESD) – continued
Waste disposal units (domestic type) 8 25 30 17.5 21
Water heaters (prior to the 2011-12 income year) 12.5 16 19.2 10.5 12.6
Water heaters (heat pump type) 10 20 na 13.5 na
Water heaters (over-sink type) 10 20 24 13.5 16.2
Water heaters (other eg, electric or gas hot water cylinders) 15.5 13 na 8.5 na
Water heaters (solar type) 10 20 na 13.5 na

Rubber and tyre manufacturing (RUBB)

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

Shops (SHOP)
Appliances (domestic) 6.66 30 36 21 25.2
Bandsaws (for meat) 15.5 13 15.6 8.5 10.2
Barbers’ chairs 20 10 12 7 8.4
Barriers 10 20 24 13.5 16.2
Baskets (for shopping) 5 40 48 30 36
Benches (fitted) 20 10 12 7 8.4
Benches (loose) 10 20 24 13.5 16.2
Blenders 6.66 30 36 21 25.2
Bowl choppers 15.5 13 15.6 8.5 10.2
Brakes (for pastry) 15.5 13 15.6 8.5 10.2
Carpets (modular nylon tile construction) 15.5 13 15.6 8.5 10.2
Carpets (other than modular nylon tile construction) 5 40 48 30 36
Cash registers 5 40 48 30 36
Check-out systems 5 40 48 30 36
Cobblers, equipment 20 10 12 7 8.4
Coffee grinders 8 25 30 17.5 21
Coffee makers 6.66 30 36 21 25.2
Comparators (consumer electronic comparative
display units) 3 67 80.4 67 80.4
 40 GENERAL DEPRECIATION RATES

The 20% depreciation loading doesn’t apply to Est DV DV SL SL

assets acquired after 20 May 2010. useful depn + 20% depn + 20%
life rate loading rate loading
(years) (%) (%) (%) (%)
Part 1

Shops (SHOP) – continued

Compressors 12.5 16 19.2 10.5 12.6
Cookers 12.5 16 19.2 10.5 12.6
Coolrooms 20 10 12 7 8.4
Counters (for check-out, loose) 10 20 24 13.5 16.2
Croissant makers 12.5 16 19.2 10.5 12.6
Dishwashers 10 20 24 13.5 16.2
Display cabinets 12.5 16 19.2 10.5 12.6
Doors (roller) 12.5 16 19.2 10.5 12.6
Drinks dispensers 12.5 16 19.2 10.5 12.6
Electronic article surveillance systems 5 40 48 30 36
Evaporators 12.5 16 19.2 10.5 12.6
Fillers (for sausages) 12.5 16 19.2 10.5 12.6
Fittings (in shop, loose) 10 20 24 13.5 16.2
Food processors 6.66 30 36 21 25.2
Formers (for sausages) 12.5 16 19.2 10.5 12.6
Freezer cabinets 12.5 16 19.2 10.5 12.6
Fume hoods (other than stainless steel) 15.5 13 15.6 8.5 10.2
Fume hoods (stainless steel, fitted) 20 10 12 7 8.4
Furniture (fitted) 20 10 12 7 8.4
Furniture (loose) 10 20 24 13.5 16.2
Grills (roller) 12.5 16 19.2 10.5 12.6
Hairdressers’ equipment 5 40 48 30 36
Ice-cream dispensers 12.5 16 19.2 10.5 12.6
Ice making machines 12.5 16 19.2 10.5 12.6
Insect exterminators 6.66 30 36 21 25.2
Integrated silk flower arrangements (PROV) 2 100 100 100 100
IPL, Laser, Ultrasound or RF emitting skin treatment or
depilation equipment (2017/2018 and subsequent years) 8 25 n/a 17.5 n/a
Jewellers’ manufacturing equipment 15.5 13 15.6 8.5 10.2
Key cutting machines 5 40 48 30 36
Kitchen appliances (miscellaneous) 6.66 30 36 21 25.2
LED screens (fixed, in use 24 hours per day) 8 25 30 17.5 21
LED screens (fixed) 15.5 13 15.6 8.5 10.2
Mannequins 8 25 30 17.5 21
Microwave ovens (commercial)—applies to the 2014
and subsequent income years 8 25 na 17.5 na
Milkshake mixers 8 25 30 17.5 21
Mincers 15.5 13 15.6 8.5 10.2
Mixers 15.5 13 15.6 8.5 10.2
Moulders (French stick) 12.5 16 19.2 10.5 12.6
Music systems (in-house) 10 20 24 13.5 16.2
Ovens 12.5 16 19.2 10.5 12.6
PA systems 10 20 24 13.5 16.2
Packing machines (shrink wrap) 8 25 30 17.5 21
Packing machines (vacuum) 10 20 24 13.5 16.2
Paint shakers 10 20 24 13.5 16.2
Paintings 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 (for vegetables) 12.5 16 19.2 10.5 12.6
Pizza ovens (bench-top)—applies to the 2014
and subsequent income years 6.66 30 na 21 na
Pizza ovens (bench-top, for long-term loan or hire)
—applies to the 2014 and subsequent income years 5 40 na 30 na
Plumbing display products and custom display stand 5 40 48 30 36
Prints (including limited edition prints) 10 20 24 13.5 16.2
Racks (loose) 10 20 24 13.5 16.2
Rails (for carcass) 25 8 9.6 6 7.2
Ranges 12.5 16 19.2 10.5 12.6
Readers (bar code) 5 40 48 30 36
Refrigerated cabinets 12.5 16 19.2 10.5 12.6
Rotisseries 12.5 16 19.2 10.5 12.6
Scales 8 25 30 17.5 21
[Link] 41

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

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

Tanning and fellmongering (TANN)

Blocking machines 15.5 13 15.6 8.5 10.2
Blowing systems (for wool) 15.5 13 15.6 8.5 10.2
Buffing machines 15.5 13 15.6 8.5 10.2
Carding machines 15.5 13 15.6 8.5 10.2
Degreasing machines 12.5 16 19.2 10.5 12.6
Dollies 15.5 13 15.6 8.5 10.2
Drums (for salting) 15.5 13 15.6 8.5 10.2
Drums (for tanning) 15.5 13 15.6 8.5 10.2
Drums (for washing) 15.5 13 15.6 8.5 10.2
Dryers 20 10 12 7 8.4
Effluent plant (excluding stainless steel tanks and screens) 10 20 24 13.5 16.2
Fleshing machines 12.5 16 19.2 10.5 12.6
Hydro extractors 15.5 13 15.6 8.5 10.2
Ironing machines (for skins) 15.5 13 15.6 8.5 10.2
Ironing machines (for wool) 15.5 13 15.6 8.5 10.2
Measuring machines (for area) 12.5 16 19.2 10.5 12.6
Paddles 15.5 13 15.6 8.5 10.2
Paint tables 10 20 24 13.5 16.2
Polishing machines (for skins) 15.5 13 15.6 8.5 10.2
Presses (for pelts) 15.5 13 15.6 8.5 10.2
Processors (for hides) 15.5 13 15.6 8.5 10.2
Pulling machines (for wool) 10 20 24 13.5 16.2
Sammying machines 12.5 16 19.2 10.5 12.6
Screens (stainless steel) 15.5 13 15.6 8.5 10.2
Setting machines 12.5 16 19.2 10.5 12.6
Shaving machines 12.5 16 19.2 10.5 12.6
Shearing machines (not farm type) 12.5 16 19.2 10.5 12.6
Slitting machines 12.5 16 19.2 10.5 12.6
Splitting machines 12.5 16 19.2 10.5 12.6
Staking machines 12.5 16 19.2 10.5 12.6
Tanning and fellmongering plant and machinery
(default class) 15.5 13 15.6 8.5 10.2
Vats (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 12.6
Broadcasting masts 25 8 9.6 6 7.2
Broadcasting towers 25 8 9.6 6 7.2
Cable locators 8 25 30 17.5 21
Cabling (land-based, including fibre-optic cabling) 15.5 13 15.6 8.5 10.2
Cabling (submarine, including fibre-optic cabling) 25 8 9.6 6 7.2
Ducts and in-ground conduits 50 4 4.8 3 3.6
Fibre-optic repeaters 12.5 16 19.2 10.5 12.6
 42 GENERAL DEPRECIATION RATES

The 20% depreciation loading doesn’t apply to Est DV DV SL SL

assets acquired after 20 May 2010. useful depn + 20% depn + 20%
life rate loading rate loading
(years) (%) (%) (%) (%)
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 12.6
Manholes 50 4 4.8 3 3.6
Radar detecting equipment 10 20 24 13.5 16.2
Radar navigational equipment 10 20 24 13.5 16.2
Radio broadcasting equipment 10 20 24 13.5 16.2
Radio remote control devices 10 20 24 13.5 16.2
Radio telephone equipment 8 25 30 17.5 21
Repeaters, line and network terminating equipment 8 25 30 17.5 21
Satellite dishes and networking equipment 12.5 16 19.2 10.5 12.6
Satellites acquired since 2005/06 income year and
before 31 March 2008 5 33 39.6 24 28.8
Satellites (geosynchronous orbit) 15.5 13 15.6 8.5 10.2
Set-boxes with hard drive and personal video recorders
(PVRs) with hard drive 4 50 60 40 48
Set-top boxes without hard drive and personal video
recorders (PVRs) without hard drive 5 40 48 30 36
Right 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 16.2
Telephone monitoring and management equipment 8 25 30 17.5 21
Telephone switching equipment 12.5 16 19.2 10.5 12.6
Television broadcasting equipment 10 20 24 13.5 16.2
Test instruments 8 25 30 17.5 21
Two-way radios 5 40 48 30 36
Video conferencing equipment 5 40 48 30 36

Textile, garment and carpet manufacturing (TEXT)

Balling machines (for wool) 20 10 12 7 8.4
Bin (wool storage, live bottom) 15.5 13 15.6 8.5 10.2
Bleaching plant (of stainless steel construction) 20 10 12 7 8.4
Bleaching plant (other than of stainless steel construction) 15.5 13 15.6 8.5 10.2
Blocking machines 15.5 13 15.6 8.5 10.2
Blocking machines (for hats) 15.5 13 15.6 8.5 10.2
Blowing systems (for wool) 15.5 13 15.6 8.5 10.2
Braiding machines 15.5 13 15.6 8.5 10.2
Candlewick machines 20 10 12 7 8.4
Card mounting machines 20 10 12 7 8.4
Carding engines 20 10 12 7 8.4
Carding ranges 20 10 12 7 8.4
Combing machines 15.5 13 15.6 8.5 10.2
[Link] 43

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

Part 1
Textile, garment and carpet manufacturing
(TEXT) – continued
Condensers 15.5 13 15.6 8.5 10.2
Cord manufacturing machines 15.5 13 15.6 8.5 10.2
Creels 20 10 12 7 8.4
Cutters (for cloth) 8 25 30 17.5 21
Decotting machines 20 10 12 7 8.4
Doubling frames 20 10 12 7 8.4
Drills (for cloth) 8 25 30 17.5 21
Dry-cleaning plant 8 25 30 17.5 21
Drying ranges (for wool) 20 10 12 7 8.4
Dye house plant (of stainless steel construction) 20 10 12 7 8.4
Dye house plant (other than of stainless steel construction) 15.5 13 15.6 8.5 10.2
Embroidering machines 12.5 16 19.2 10.5 12.6
Examining machines 15.5 13 15.6 8.5 10.2
Expanders 12.5 16 19.2 10.5 12.6
Finishing machines 15.5 13 15.6 8.5 10.2
Forms (for finishing) 8 25 30 17.5 21
Gill machines 20 10 12 7 8.4
Hydro extractors 15.5 13 15.6 8.5 10.2
Irons (commercial type) 8 25 30 17.5 21
Knitting machines (commercial types) 15.5 13 15.6 8.5 10.2
Knitting machines (domestic type) 8 25 30 17.5 21
Lanolin recovery plant 12.5 16 19.2 10.5 12.6
Laying-up machines 15.5 13 15.6 8.5 10.2
Linking machines 12.5 16 19.2 10.5 12.6
Looms 20 10 12 7 8.4
Looms (for ribbon) 15.5 13 15.6 8.5 10.2
Moulds (hat blocking) 8 25 30 17.5 21
Opening machines (except as part of scouring range) 20 10 12 7 8.4
Presses (for cloth cutting) 12.5 16 19.2 10.5 12.6
Presses (for wool baling) 15.5 13 15.6 8.5 10.2
Printing machines (heat transfer) 8 25 30 17.5 21
Printing machines (rotary) 20 10 12 7 8.4
Printing machines (screen) 15.5 13 15.6 8.5 10.2
Pulling machines (for wool) 10 20 24 13.5 16.2
Quilting machines 15.5 13 15.6 8.5 10.2
Raising machines 20 10 12 7 8.4
Reels 20 10 12 7 8.4
Rope manufacturing machines 15.5 13 15.6 8.5 10.2
Roving frames 20 10 12 7 8.4
Rubbing frames 20 10 12 7 8.4
Scouring plant (wool) 15.5 13 15.6 8.5 10.2
Sewing benches 15.5 13 15.6 8.5 10.2
Sewing machines 10 20 24 13.5 16.2
Sewing machines (domestic type) 8 25 30 17.5 21
Sharpening machines (for needles) 10 20 24 13.5 16.2
Sliver package machines 20 10 12 7 8.4
Spinning frames 20 10 12 7 8.4
Stenters 20 10 12 7 8.4
Testing machines 12.5 16 19.2 10.5 12.6
Textile garment and carpet manufacturing machinery
(default class) 15.5 13 15.6 8.5 10.2
Twisting frames 20 10 12 7 8.4
Umbrella manufacturing machines 15.5 13 15.6 8.5 10.2
Winding frames 20 10 12 7 8.4
Zip 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 10.2
Band head rigs 20 10 12 7 8.4
Band resaws 20 10 12 7 8.4
Bandsaws 15.5 13 15.6 8.5 10.2
Boring machines 15.5 13 15.6 8.5 10.2
 44 GENERAL DEPRECIATION RATES

The 20% depreciation loading doesn’t apply to Est DV DV SL SL

assets acquired after 20 May 2010. useful depn + 20% depn + 20%
life rate loading rate loading
(years) (%) (%) (%) (%)
Part 1

Timber and joinery industries (TIMB) – continued

Bull chains 20 10 12 7 8.4
Chainsaws 3 67 80.4 67 80.4
Chainsaws (used by professional loggers) 1 100 100 100 100
Chipboard plant 20 10 12 7 8.4
Chipping machines 10 20 24 13.5 16.2
Conveyors (belt) 20 10 12 7 8.4
Conveyors (scraper) 15.5 13 15.6 8.5 10.2
Conveyors (screw) 15.5 13 15.6 8.5 10.2
Delimbers, self-propelled, mobile 8 25 30 17.5 21
Delimbers, static 5 40 48 30 36
Dovetailing machines 15.5 13 15.6 8.5 10.2
Drilling and routing machine, CNC 8 25 30 17.5 21
Drilling machines 15.5 13 15.6 8.5 10.2
Drying plants 20 10 12 7 8.4
Ducting 15.5 13 15.6 8.5 10.2
Dust collectors 15.5 13 15.6 8.5 10.2
Edgebanders 15.5 13 15.6 8.5 10.2
Edgers 15.5 13 15.6 8.5 10.2
Elevators (belt) 15.5 13 15.6 8.5 10.2
Elevators (bucket) 15.5 13 15.6 8.5 10.2
Fans 15.5 13 15.6 8.5 10.2
Fastening gun (explosive) 3 67 80.4 67 80.4
Fibreboard plant 20 10 12 7 8.4
Filing machines 15.5 13 15.6 8.5 10.2
Firewood processor (computerised) (2007/2008 and
subsequent years) 10 20 24 13.5 16.2
Firewood processor (manually operated) (2007/2008
and subsequent years) 10 20 24 13.5 16.2
Gang nail press (portable) 10 20 24 13.5 16.2
Gang nail presses (travelling head) 20 10 12 7 8.4
Gluing equipment 15.5 13 15.6 8.5 10.2
Grinders 15.5 13 15.6 8.5 10.2
Guillotines 20 10 12 7 8.4
Jigs 3 67 80.4 67 80.4
Jointing machines 15.5 13 15.6 8.5 10.2
Laser aligners 5 40 48 30 36
Lathes 15.5 13 15.6 8.5 10.2
Log carriages 20 10 12 7 8.4
Log decks 20 10 12 7 8.4
Log grabs (forklift truck attachments) 12.5 16 19.2 10.5 12.6
Log haulers 20 10 12 7 8.4
Log skidders 12.5 16 19.2 10.5 12.6
Log splitter (computerised) (2007/2008 and
subsequent years) 10 20 24 13.5 16.2
Log splitter (manually operated) (2007/2008 and
subsequent years 10 20 24 13.5 16.2
Logging arches 20 10 12 7 8.4
Machine centre (CNC, computer numerically controlled) 8 25 30 17.5 21
Moisture meters 5 40 48 30 36
Morticers 15.5 13 15.6 8.5 10.2
Moulding machines 15.5 13 15.6 8.5 10.2
Patterns 3 67 80.4 67 80.4
Planers 15.5 13 15.6 8.5 10.2
Power feeders 15.5 13 15.6 8.5 10.2
Presses 20 10 12 7 8.4
Rollcases 20 10 12 7 8.4
Routers 15.5 13 15.6 8.5 10.2
Sanding machines 15.5 13 15.6 8.5 10.2
Sawing machines 15.5 13 15.6 8.5 10.2
Setting machines 15.5 13 15.6 8.5 10.2
Shaping machines 15.5 13 15.6 8.5 10.2
Sharpening machines 15.5 13 15.6 8.5 10.2
Tanalising plants 20 10 12 7 8.4
Tenoners 15.5 13 15.6 8.5 10.2
[Link] 45

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

Part 1
Timber and joinery industries (TIMB) – continued
Thicknessers 15.5 13 15.6 8.5 10.2
Timber and joinery plant and equipment (default class) 15.5 13 15.6 8.5 10.2
Tooling machine (CNC, computer numerically controlled) 8 25 30 17.5 21
Tools (hand) 3 67 80.4 67 80.4
Tools (power, hand held) 3 67 80.4 67 80.4
Winches 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 36
Diesel pumps 5 40 48 30 36
Dive compressor 5 40 48 30 36
Dive tanks 10 20 24 13.5 16.2
Diving helmets 10 20 24 13.5 16.2
Diving panels 5 40 48 30 36
Drilling platforms 1 100 100 100 100
Drilling power packs 5 40 48 30 36
Drilling rigs 5 40 48 30 36
Hammers (pneumatic/hydraulic) 5 40 48 30 36
Jetting pumps 5 40 48 30 36
Lay flat hoses 3 67 80.4 67 80.4
Lift bags 1 100 100 100 100
Mooring weights 10 20 24 13.5 16.2
Outboard motors 5 40 48 30 36
Regulators 5 40 48 30 36
Ropes 1 100 100 100 100
Shackles 5 40 48 30 36
Tools (loose) 1 100 100 100 100
Umbilicals 1 100 100 100 100
Undersea maintenance equipment (default class) 4 50 60 40 48
Video cameras 5 40 48 30 36
Wet suits 1 100 100 100 100
Winches 10 20 24 13.5 16.2
 46 GENERAL DEPRECIATION RATES

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)
The 20% depreciation loading doesn’t apply to Est DV DV SL SL
assets acquired after 20 May 2010. useful depn + 20% depn + 20%
life rate loading rate loading
Asset categories
(years) (%) (%) (%) (%)
Building fit-out (when in books separately from
building cost) (BDFO)
Aerials (for televisions) 15.5 13 15.6 8.5 10.2
Air conditioners (split system) 10 20 24 13.5 16.2
Air conditioners (through-window type) 10 20 24 13.5 16.2
Air conditioning systems 20 10 12 7 8.4
Air conditioning systems (in use 24 hours per day) 12.5 16 19.2 10.5 12.6
Alarm systems (fire) 20 10 12 7 8.4
Part 2

Alarms (burglar) 8 25 30 17.5 21

Appliances (domestic type) 8 25 30 17.5 21
Awnings 10 20 24 13.5 16.2
Blinds 8 25 30 17.5 21
Building fit-out (default class) 20 10 12 7 8.4
Canopies 20 10 12 7 8.4
Carpets (modular nylon tile construction) 15.5 13 15.6 8.5 10.2
Carpets (other than modular nylon tile construction) 5 40 48 30 36
Ceilings (suspended) 20 10 12 7 8.4
Cleaners’ cradles 15.5 13 15.6 8.5 10.2
Clotheslines 8 25 30 17.5 21
Cranes (overhead travelling) 25 8 9.6 6 7.2
Curtains 8 25 30 17.5 21
Delivery systems (for messages, other than tube) 12.5 16 19.2 10.5 12.6
Delivery systems (for messages, tube type) 20 10 12 7 8.4
Delivery systems (for packages, other than tube) 12.5 16 19.2 10.5 12.6
Delivery systems (for packages, tube type) 20 10 12 7 8.4
Dock levellers 20 10 12 7 8.4
Door closers 15.5 13 15.6 8.5 10.2
Doors (for strongrooms) 25 8 9.6 6 7.2
Doors (roller and similar) 12.5 16 19.2 10.5 12.6
Drapes 8 25 30 17.5 21
Dry risers 25 8 9.6 6 7.2
Electrical reticulation 25 8 9.6 6 7.2
Escalators 20 10 12 7 8.4
Fences 20 10 12 7 8.4
Flagpoles 25 8 9.6 6 7.2
Flooring (parquet) 15.5 13 15.6 8.5 10.2
Floors (for computer rooms) 20 10 12 7 8.4
Fume extraction systems (ducted) 15.5 13 15.6 8.5 10.2
Fume extraction systems (roof mounted) 15.5 13 15.6 8.5 10.2
Furniture (fitted) 15.5 13 15.6 8.5 10.2
Gas dowsing systems 20 10 12 7 8.4
Generators (standby) 25 8 9.6 6 7.2
Grills (roller and similar) 15.5 13 15.6 8.5 10.2
Hand dryers (air type) 3 67 80.4 67 80.4
Hand soap dispensers 2 100 100 100 100
Handrails 25 8 9.6 6 7.2
Heat detectors 20 10 12 7 8.4
Heaters (electric) 3 67 80.4 67 80.4
Heating systems 20 10 12 7 8.4
Hose reels (fire) 25 8 9.6 6 7.2
Incinerators 8 25 30 17.5 21
Incinerators (rubbish) 20 10 12 7 8.4
LED screens (fixed) 15.5 13 15.6 8.5 10.2
LED screens (fixed, in use 24 hours per day) 8 25 30 17.5 21
Lifts 25 8 9.6 6 7.2
Light fittings 10 20 24 13.5 16.2
Lighting controllers (emergency) 12.5 16 19.2 10.5 12.6
Mailboxes 25 8 9.6 6 7.2
Maintenance units (for buildings) 20 10 12 7 8.4
Meters (gas) 15.5 13 15.6 8.5 10.2
Meters (water) 15.5 13 15.6 8.5 10.2
Monitoring systems 10 20 24 13.5 16.2
[Link] 47

Est DV DV SL SL
useful depn + 20% depn + 20%
life rate loading rate loading
(years) (%) (%) (%) (%)
Building fit-out (when in books separately from
building cost) (BDFO) – continued
Motors (for roller doors) 10 20 24 13.5 16.2
Paper towel dispensers 2 100 100 100 100
Partitions (demountable) 15.5 13 15.6 8.5 10.2
Partitions (non-load bearing) 20 10 12 7 8.4
Plumbing 25 8 9.6 6 7.2
Plumbing fixtures 25 8 9.6 6 7.2
Pumps (heat) 10 20 24 13.5 16.2
Railings 25 8 9.6 6 7.2

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

Boilers and heaters (where not industry specified) (BOIL)

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

Books, music and manuscripts (BOOK) DEP 32 1998

Books, editions of which are published annually
or more frequently 2 100 100 100 100
Other books 10 20 24 13.5 16.2
 48 GENERAL DEPRECIATION RATES

The 20% depreciation loading doesn’t apply to Est DV DV SL SL

assets acquired after 20 May 2010. useful depn + 20% depn + 20%
life rate loading rate loading
(years) (%) (%) (%) (%)
Buildings and structures (BUIL) (Note: the rate for buildings
with an estimated useful life of 50 years)
Aprons (airports) 50 4 4.8 3 3.6
Barns 20 10 na 7 na
Barns (drying), acquired after 30 July 2009 20 8.5 na 5 na
Barns (drying), acquired on or before 30 July 2009 20 10 12 7 8.4
Barns, acquired after 30 July 2009 20 8.5 na 5 na
Barns, acquired on or before 30 July 2009 20 10 12 7 8.4
Borewells 20 10 12 7 8.4
Bridges (block) 100 2 2.4 1.5 1.8
Part 2

Bridges (brick) 100 2 2.4 1.5 1.8

Bridges (concrete) 100 2 2.4 1.5 1.8
Bridges (other than block, brick, concrete and stone) 50 4 4.8 3 3.6
Bridges (stone) 100 2 2.4 1.5 1.8
Buildings (default class) from 2012 and subsequent
income years 50 0 na 0 na
Buildings (default class) up to and including 2011
income year. 50 3 na 2 na
Buildings (portable) acquired between 1 April 2005 and
30 July 2009 incl. 12.5 16 na 10.5 na
Buildings (portable) acquired on or after 31 July 2009 12.5 13.5 na 8 na
Buildings with prefabricated stressed-skin insulation panels 33.3 4.5 na 3 na
Buildings with reinforced concrete framing (default class)
up to and including 2011 income year 50 3 na 2 na
Buildings with reinforced concrete framing (default class)
from 2012 and subsequent income years 50 0 na 0 na
Buildings with steel or steel and timber framing (default class)
from 2012 and subsequent income years 50 0 na 0 na
Buildings with steel or steel and timber framing (default class)
up to and including 2011 income year 50 3 na 2 na
Buildings with timber framing (default class) from 2012 and
subsequent income years 50 0 na 0 na
Buildings with timber framing (default class) up to and
including 2011 income year 50 3 na 2 na
Bunkers (concrete) 20 10 12 7 8.4
Car parking buildings (from 2012 and subsequent income
years) 50 0 na 0 na
Car 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 3.6
Car parks (building and pads) up to and including 2011
income year. 50 4 4.8 3 3.6
Carports (freestanding or lean-to) - applies from the 2015
and subsequent income years 33.3 6 n/a 4 n/a
Chemical works 33.3 6 na 4 na
Chemical works, acquired after 30 July 2009 33.3 4.5 na 3 na
Chemical works, acquired on or before 30 July 2009 33.3 6 7.2 4 4.8
Dairy plant powder drying plant dry store buildings,
acquired before 19 May 2005 33.3 6 na 4 na
Dairy plant powder drying plant dry store buildings,
acquired on or after 19 May 2005 33.3 4.5 na 3 na
Dams (block) 100 2 2.4 1.5 1.8
Dams (brick) 100 2 2.4 1.5 1.8
Dams (concrete) 100 2 2.4 1.5 1.8
Dams (earth with rock core) 100 2 2.4 1.5 1.8
Dams (earth without rock core) 50 4 4.8 3 3.6
Dams (stone) 100 2 2.4 1.5 1.8
Driveways 50 4 4.8 3 3.6
Dykes (earth) 50 4 4.8 3 3.6
Equestrian 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
Fences 20 10 12 7 8.4
[Link] 49

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

Part 2
Fertiliser works, acquired after 30 July 2009 33.3 4.5 na 3 na
Fertiliser works, acquired on or before 30 July 2009 33.3 6 7.2 4 4.8
Floating piers 33.3 6 7.2 4 4.8
Fowl houses 20 8.5 na 5 na
Geothermal powerhouse building (PROV) - applies from
the 2012 and subsequent income years 50 0 n/a 0 n/a
Grandstands from 2012 and subsequent income years 50 0 na 0 na
Grandstands up to and including 2011 income year 50 3 na 2 na
Hardstandings 50 4 4.8 3 3.6
Hothouses (glass or other excluding PVC) 20 8.5 na 5 na
Hothouses (PVC or similar) 12.5 13.5 na 8 na
Kiwifruit overhead mesh shelters - applies for the 2017
and subsequent income years 12.5 16 n/a 10.5 n/a
Lampposts (excluding wooden) 25 8 9.6 6 7.2
Lampposts (wooden) 20 10 12 7 8.4
Manholes 50 4 4.8 3 3.6
Marine fender systems (2009/2010 and subsequent years) 20 10 12 7 8.4
Memorials 50 4 4.8 3 3.6
Mushroom 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 na
Portable huts (not buildings) 12.5 16 19.2 10.5 12.6
Potato 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 na
Powder dryer buildings, acquired on or before 30 July 2009 15.5 13 15.6 8.5 10.2
Reservoirs (above ground, concrete) 50 4 4.8 3 3.6
Reservoirs (for water, other than concrete or lined earth) 33.3 6 7.2 4 4.8
Reservoirs (in-ground, concrete) 100 2 2.4 1.5 1.8
Reservoirs (lined earth) 50 4 4.8 3 3.6
Retaining walls (concrete) 100 2 2.4 1.5 1.8
Retaining walls (wooden) 25 8 9.6 6 7.2
Roadways 50 4 4.8 3 3.6
Runways (for airports) 33.3 6 7.2 4 4.8
Sale yards 33.3 6 7.2 4 4.8
Shade houses (glass or other, excluding PVC) 20 8.5 na 5 na
Shade houses (PVC or similar) 12.5 13.5 na 8 na
Signs (road) 6.66 30 36 21 25.2
Signs (street nameplates) 6.66 30 36 21 25.2
Stopbanks (earth) 50 4 4.8 3 3.6
Structures (default class) 50 4 4.8 3 3.6
Swimming pools (in-ground) 33.3 6 7.2 4 4.8
Tanneries 33.3 4.5 na 3 na
Taxiways (airports) 50 4 4.8 3 3.6
Thermal powerhouse building (PROV) - applies from the
2012 and subsequent income years 50 0 n/a 0 n/a
Tiered seating (not part of a building) 50 4 4.8 3 3.6
Towers (for floodlights) 25 8 9.6 6 7.2
Tunnels (block) 100 2 2.4 1.5 1.8
 50 GENERAL DEPRECIATION RATES

The 20% depreciation loading doesn’t apply to Est DV DV SL SL

assets acquired after 20 May 2010. useful depn + 20% depn + 20%
life rate loading rate loading
(years) (%) (%) (%) (%)
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 1.8
Tunnels (concrete) 100 2 2.4 1.5 1.8
Tunnels (stone) 100 2 2.4 1.5 1.8
Valve chambers and similar 50 4 4.8 3 3.6
Wharf tarmac 50 4 4.8 3 3.6
Wharves (block) 100 2 2.4 1.5 1.8
Wharves (brick) 100 2 2.4 1.5 1.8
Wharves (concrete) 100 2 2.4 1.5 1.8
Part 2

Wharves (other than block, brick, concrete and stone) 50 4 4.8 3 3.6
Wharves (stone) 100 2 2.4 1.5 1.8
Wool/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 80.4
Corporate clothing 3 67 80.4 67 80.4
Costumes (for hire) 3 67 80.4 67 80.4
Non-protective clothing (default class) 3 67 80.4 67 80.4
Uniforms (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 12.6
Air dryers 12.5 16 19.2 10.5 12.6
Air receivers (stand alone) 25 8 9.6 6 7.2
Compressed air plant and equipment (default class) 15.5 13 15.6 8.5 10.2
Compressors (free-standing) 15.5 13 15.6 8.5 10.2
Compressors (mobile) 10 20 24 13.5 16.2
Compressors (packaged) 15.5 13 15.6 8.5 10.2
Compressors (portable) 10 20 24 13.5 16.2
Compressors (receiver mounted) 12.5 16 19.2 10.5 12.6
Compressors (rotary, not packaged type) 12.5 16 19.2 10.5 12.6
Filters 12.5 16 19.2 10.5 12.6
Inflatable pipeline plug (PROV) 3 67 80.4 67 80.4
Pipeline crawler (PROV) 5 40 48 30 36
Piping 25 8 9.6 6 7.2

Computers (COMP)
Backup units (tape type) 4 50 60 40 48
Banknote dispensers 6.66 30 36 21 25.2
Bridges 4 50 60 40 48
Cabling 6.66 30 36 21 25.2
CAD/CAM equipment 4 50 60 40 48
Communications controllers 4 50 60 40 48
Computer and associated equipment (used for typesetting) 5 40 48 30 36
Computer equipment (default class) 4 50 60 40 48
Control equipment (process, computer, if separately
identified) 8 25 30 17.5 21
Data concentrators 4 50 60 40 48
Digitisers 4 50 60 40 48
Disk drives (for use with mini computers) 4 50 60 40 48
Disk drives (for use with personal computers) 4 50 60 40 48
EFTPOS terminals 4 50 60 40 48
Floors (for computer rooms) 20 10 12 7 8.4
Gas dowsing systems 20 10 12 7 8.4
Laptop computers 4 50 60 40 48
Mainframe computers 6.66 30 36 21 25.2
Mini computers 4 50 60 40 48
Modems 4 50 60 40 48
Multiplexers 4 50 60 40 48
Network servers 4 50 60 40 48
Notebook computers 4 50 60 40 48
Personal computers 4 50 60 40 48
[Link] 51

Est DV DV SL SL
useful depn + 20% depn + 20%
life rate loading rate loading
(years) (%) (%) (%) (%)
Computers (COMP) – continued
Plotters 5 40 48 30 36
Power conditioners 6.66 30 36 21 25.2
Power supplies (uninterruptable) 6.66 30 36 21 25.2
Printers 5 40 48 30 36
Routers 4 50 60 40 48
Scanners 4 50 60 40 48
Tablet computers and electronic media storage devices
(including smartphones, MP3 players and similar devices) 3 67 na 67 na
Terminals (without capability of local storage capacity) 6.66 30 36 21 25.2

Part 2
Voice mail equipment 4 50 60 40 48

Factory and other sundries (FACT)

Aces 12.5 16 19.2 10.5 12.6
Advertising blimps 5 40 48 30 36
Benches 15.5 13 15.6 8.5 10.2
Bins and similar (steel) 15.5 13 15.6 8.5 10.2
Bins and similar (wooden) 3 67 80.4 67 80.4
Blankets (for fires) 15.5 13 15.6 8.5 10.2
Breathing apparatus 12.5 16 19.2 10.5 12.6
Cargons 15.5 13 15.6 8.5 10.2
Conveyors (portable, where not industry specified) 10 20 24 13.5 16.2
Duckboards 12.5 16 19.2 10.5 12.6
Factory and other sundries (default class) 12.5 16 19.2 10.5 12.6
Factory trucks (non-powered) 12.5 16 19.2 10.5 12.6
Fans (portable) 8 25 30 17.5 21
Fire extinguishers 15.5 13 15.6 8.5 10.2
Gas detectors (fixed) - applies from the 2015 and
subsequent income years 10 20 n/a 13.5 n/a
Gas detectors (hand-held) - applies from the 2015
and subsequent income years 5 40 n/a 30 n/a
Gas suits 12.5 16 19.2 10.5 12.6
Generators (portable) 10 20 24 13.5 16.2
Hoardings 15.5 13 15.6 8.5 10.2
Hose reels 25 8 9.6 6 7.2
Hydrants (fire) 25 8 9.6 6 7.2
Inflatable pipeline plug (PROV) 3 67 80.4 67 80.4
Ladders 12.5 16 19.2 10.5 12.6
Load skates 12.5 16 19.2 10.5 12.6
Pallet trucks (hand operated) 12.5 16 19.2 10.5 12.6
Pallet trucks (powered) 12.5 16 19.2 10.5 12.6
Pallets (steel) 15.5 13 15.6 8.5 10.2
Pallets (wooden) 3 67 80.4 67 80.4
Pipeline crawler (PROV) 5 40 48 30 36
Piping 25 8 9.6 6 7.2
Piping (process type) 25 8 9.6 6 7.2
Process switch panels and cabling (when in books
separately from plant items) 15.5 13 15.6 8.5 10.2
Pumps (for fires, portable) 12.5 16 19.2 10.5 12.6
Racking (steel) 20 10 12 7 8.4
Racking (wooden) 15.5 13 15.6 8.5 10.2
Rams (hydraulic or pneumatic) 5 40 48 30 36
Ring mains (fire) 25 8 9.6 6 7.2
Safety equipment (sundries) 12.5 16 19.2 10.5 12.6
Sprinkler systems 25 8 9.6 6 7.2
Time clock systems 10 20 24 13.5 16.2
Tools (loose) 5 40 48 30 36
Trolleys 12.5 16 19.2 10.5 12.6
Vices 15.5 13 15.6 8.5 10.2
Wheelbarrows 5 40 48 30 36
Wrappers (pallets) 10 20 24 13.5 16.2
 52 GENERAL DEPRECIATION RATES

The 20% depreciation loading doesn’t apply to Est DV DV SL SL

assets acquired after 20 May 2010. useful depn + 20% depn + 20%
life rate loading rate loading
(years) (%) (%) (%) (%)
Hire equipment (HEQU)
Baby gear for hire (excluding child restraints
(capsules and car seats)) 4 50 60 40 48
Campervans acquired between 1 April 2005 and
prior to the 2010/11 income year 10 20 n/a 13.5 n/a
Campervans acquired during or after the 2010/11
income year (residual value estimated at 20%) 8 20 n/a 13.5 n/a
Motorhomes acquired between 1 April 2005 and prior
to the 2010/11 income year 10 20 n/a 13.5 n/a
Motorhomes acquired during or after the 2010/11
Part 2

income year (residual value estimated at 20%) 8 20 n/a 13.5 n/a

Portable 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 2 100 100 100 100
Compact discs 1 100 100 100 100
Compressed air plant for hire with a general DV rate based
on an estimated useful life of 10 years 6.66 30 36 21 25.2
Concrete and plaster machines 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 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 equipment for hire
with a general DV rate based on an estimated useful life
of 5 years 2 100 100 100 100
Contractors, building and quarrying equipment for hire
with a general DV rate based on an estimated useful life
of 8 years 5 40 48 30 36
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) 2 100 100 100 100
Digital versatile discs (DVDs) 1 100 100 100 100
Engineering equipment for hire with a general DV rate
based on an estimated useful life of 5 years 3 67 80.4 67 80.4
Engineering 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 21
Fork lift trucks—8 tonnes and over 8 25 30 17.5 21
Fork lift trucks—under 8 tonnes 6.66 30 36 21 25.2
Furniture (loose) with a general DV rate of 18% (residual
value has been estimated at 25%) 2 50 60 40 48
[Link] 53

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

Part 2
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 36
Marquee poles (wood) 15.5 13 15.6 8.5 10.2
Marquee poles and frames (metal with integral winching
mechanism) 8 25 30 17.5 21
Marquee poles and frames (metal) 10 20 24 13.5 16.2
Marquees (canvas roof and walls, ropes/tie-downs where
permanently attached) 8 25 30 17.5 21
Marquees (roof and walls of fabrics other than canvas,
ropes/tie-downs where permanently attached) 5 40 48 30 36
Motor vehicles (for transporting people, up to and
including 12 seats) 4 50 60 40 48
Motor 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 48
Power 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) 2 100 100 100 100
Video game players 1 100 100 100 100
Video games discs 1 100 100 100 100

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

The 20% depreciation loading doesn’t apply to Est DV DV SL SL

assets acquired after 20 May 2010. useful depn + 20% depn + 20%
life rate loading rate loading
(years) (%) (%) (%) (%)
Lifting (LIFT) – continued
Capstans 25 8 9.6 6 7.2
Cranes (derrick) 25 8 9.6 6 7.2
Cranes (for containers) 25 8 9.6 6 7.2
Cranes (jib) 25 8 9.6 6 7.2
Cranes (luffing) 25 8 9.6 6 7.2
Cranes (mobile) 15.5 13 15.6 8.5 10.2
Cranes (overhead travelling) 25 8 9.6 6 7.2
Cranes (tower) 25 8 9.6 6 7.2
Cranes and other lifting devices (default class) 25 8 9.6 6 7.2
Part 2

Gantries 25 8 9.6 6 7.2

Hoists (skip) 15.5 13 15.6 8.5 10.2
Hoists (vehicle) 12.5 16 19.2 10.5 12.6
Jacks 5 40 48 30 36
Lifting platforms 15.5 13 15.6 8.5 10.2
Load skates 12.5 16 19.2 10.5 12.6
Spreaders 25 8 9.6 6 7.2
Straddle carriers 15.5 13 15.6 8.5 10.2
Weighers (crane type) 10 20 24 13.5 16.2
Winches 25 8 9.6 6 7.2
Winding gear (pit head) 20 10 12 7 8.4

Office equipment and furniture (OFUR)

Air conditioners (mobile) 8 25 30 17.5 21
Answering machines (for telephones) 3 67 80.4 67 80.4
Appliances (domestic type) 8 25 30 17.5 21
Aquariums 4 50 60 40 48
Benches 20 10 12 7 8.4
Binding machines 8 25 30 17.5 21
Calculators 3 67 80.4 67 80.4
Chairs 12.5 16 19.2 10.5 12.6
Cheque signing machines 8 25 30 17.5 21
Clock systems (centralised) 10 20 24 13.5 16.2
Coin and note counters 8 25 30 17.5 21
Comparators (consumer electronic comparative display units) 3 67 80.4 67 80.4
Counters (fitted) 20 10 12 7 8.4
Cupboards 20 10 12 7 8.4
Dehumidifiers 8 25 30 17.5 21
Desks 15.5 13 15.6 8.5 10.2
Dictating machines 3 67 80.4 67 80.4
Doors (strongroom) 25 8 9.6 6 7.2
Drawing boards 15.5 13 15.6 8.5 10.2
Duplicators (spirit) 8 25 30 17.5 21
Duplicators (stencil) 8 25 30 17.5 21
Facsimile machines 5 40 48 30 36
Filing cabinets 15.5 13 15.6 8.5 10.2
Flameproof cabinets 25 8 9.6 6 7.2
Furniture (fitted) 20 10 12 7 8.4
Furniture (loose) 12.5 16 19.2 10.5 12.6
Guillotines 15.5 13 15.6 8.5 10.2
Integrated silk flower arrangements (PROV) 2 100 100 100 100
Intercom systems 8 25 30 17.5 21
Microfiche printers 8 25 30 17.5 21
Microfiche readers 8 25 30 17.5 21
Microfilm printers 8 25 30 17.5 21
Microfilm readers 8 25 30 17.5 21
Mobile telephones, including smartphones 3 67 na 67 na
Monitoring systems 10 20 24 13.5 16.2
Office equipment (default class) 5 40 48 30 36
Office furniture (default class) 12.5 16 19.2 10.5 12.6
PA systems 8 25 30 17.5 21
Paging systems 5 40 48 30 36
Paintings 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
[Link] 55

Est DV DV SL SL
useful depn + 20% depn + 20%
life rate loading rate loading
(years) (%) (%) (%) (%)
Office equipment and furniture (OFUR) – continued
Photocopiers 5 40 48 30 36
Plan copiers 5 40 48 30 36
Postal franking machines 8 25 30 17.5 21
Prints (including limited edition prints) 10 20 24 13.5 16.2
Projectors 8 25 30 17.5 21
Radios 5 40 48 30 36
Safes 25 8 9.6 6 7.2
Safety deposit boxes 25 8 9.6 6 7.2
Screens (for offices) 15.5 13 15.6 8.5 10.2

Part 2
Security systems 10 20 24 13.5 16.2
Shelving (fixed) 20 10 12 7 8.4
Shredders 8 25 30 17.5 21
Tables 15.5 13 15.6 8.5 10.2
Telephone systems 6.66 30 36 21 25.2
Telephones (portable) 3 67 80.4 67 80.4
Time recorders 10 20 24 13.5 16.2
Transcribing machines 3 67 80.4 67 80.4
Typewriters 5 40 48 30 36
Water coolers 8 25 30 17.5 21
Whiteboards (electronic) 5 40 48 30 36
Word processors 5 40 48 30 36

Pet grooming and cleaning equipment

Pet/animal clippers—applies to the 2014 and subsequent
income years 5 40 na 30 na
Pet dryer units (portable)—applies to the 2014 and
subsequent income years 5 40 na 30 na
Pet grooming and cleaning equipment (default class)
—applies to the 2014 and subsequent income years 8 25 na 17.5 na
Pet/animal vacuum clipper units—applies to the 2014 and
subsequent income years 5 40 na 30 na
Pet 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 16.2
Centrifugal pumps 10 20 24 13.5 16.2
Dosing pumps 5 40 48 30 36
Drum pumps 5 40 48 30 36
Fire main pumps 25 8 9.6 6 7.2
Fire pumps (portable) 10 20 24 13.5 16.2
Geared type pumps 12.5 16 19.2 10.5 12.6
Hydraulic pumps 12.5 16 19.2 10.5 12.6
In-line pumps 10 20 24 13.5 16.2
Laboratory pumps 5 40 48 30 36
Peristaltic pumps 5 40 48 30 36
Piston type pumps 12.5 16 19.2 10.5 12.6
Pneumatic (not diaphragm type) pumps 10 20 24 13.5 16.2
Pneumatic diaphragm pumps 5 40 48 30 36
Pump chambers and similar 50 4 4.8 3 3.6
Pumps (default class) 10 20 24 13.5 16.2
Pumps (for use with highly corrosive products, for example,
strong acid or alkali) 3 67 80.4 67 80.4
Sewerage pumps 10 20 24 13.5 16.2
Sprinkler pumps 25 8 9.6 6 7.2
Stainless steel constructed pumps 12.5 16 19.2 10.5 12.6
Stator type pumps 12.5 16 19.2 10.5 12.6
Submersible pumps 10 20 24 13.5 16.2
Sump pumps 10 20 24 13.5 16.2
Vacuum pumps 12.5 16 19.2 10.5 12.6

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

The 20% depreciation loading doesn’t apply to Est DV DV SL SL

assets acquired after 20 May 2010. useful depn + 20% depn + 20%
life rate loading rate loading
(years) (%) (%) (%) (%)
Refrigeration (REFR) – continued
Compressors (for refrigeration, 15kw and above) 20 10 12 7 8.4
Compressors (for refrigeration, below 15kw) 12.5 16 19.2 10.5 12.6
Condensers 20 10 12 7 8.4
Control equipment 5 40 48 30 36
Data logging equipment 5 40 48 30 36
Evaporators 20 10 12 7 8.4
Fans 15.5 13 15.6 8.5 10.2
Forced draught coolers 15.5 13 15.6 8.5 10.2
Freezers (for carcasses) 15.5 13 15.6 8.5 10.2
Part 2

Freezers (for cartons) 15.5 13 15.6 8.5 10.2

Gas detectors (fixed) - applies from the 2015 and
subsequent income years 10 20 n/a 13.5 n/a
Gas detectors (hand-held) - applies from the 2015
and subsequent income years 5 40 n/a 30 n/a
Glycol refrigeration equipment 20 10 12 7 8.4
Heat exchangers (except stainless steel) 20 10 12 7 8.4
Heat exchangers (stainless steel) 25 8 9.6 6 7.2
Pots (ammonia) 25 8 9.6 6 7.2
Pumps (ammonia) 12.5 16 19.2 10.5 12.6
Pumps (heat) 10 20 24 13.5 16.2
Purgers 25 8 9.6 6 7.2
Receivers 25 8 9.6 6 7.2
Refrigeration plant and equipment (default class) 20 10 12 7 8.4
Temperature probes (fixed) 5 40 48 30 36
Temperature 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 3.6
Inflatable pipeline plug (PROV) 3 67 80.4 67 80.4
Pipeline crawler (PROV) 5 40 48 30 36
Piping (for sewerage) 25 8 9.6 6 7.2
Piping (for steam) 20 10 12 7 8.4
Piping (for storm-water) 25 8 9.6 6 7.2
Piping (for water) 25 8 9.6 6 7.2
Rectifiers 25 8 9.6 6 7.2
Reticulation (default class) 25 8 9.6 6 7.2
Spillways (concrete) 50 4 4.8 3 3.6
Tunnels (concrete) 50 4 4.8 3 3.6
Tunnels (partly lined) 50 4 4.8 3 3.6
Valves (for sewerage) 25 8 9.6 6 7.2
Valves (for steam) 20 10 12 7 8.4
Valves (for storm-water) 25 8 9.6 6 7.2
Valves (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 21
Autoclaves 20 10 12 7 8.4
Baths (water) 12.5 16 19.2 10.5 12.6
Callipers 8 25 30 17.5 21
Centrifuges 10 20 24 13.5 16.2
Chambers (vacuum) 10 20 24 13.5 16.2
Chromatographs 8 25 30 17.5 21
Compasses 8 25 30 17.5 21
Cylinders (gas) 5 40 48 30 36
Electrical test meters 8 25 30 17.5 21
Electronic balances 8 25 30 17.5 21
Flasks (vacuum) 10 20 24 13.5 16.2
Flow measuring equipment 6.66 30 36 21 25.2
Freezers 10 20 24 13.5 16.2
Fume cabinets 15.5 13 15.6 8.5 10.2
Furnaces 15.5 13 15.6 8.5 10.2
[Link] 57

Est DV DV SL SL
useful depn + 20% depn + 20%
life rate loading rate loading
(years) (%) (%) (%) (%)
Scientific and laboratory equipment (excluding equipment
used in a medical laboratory) (SCIA) – continued
Furniture (fixed) 20 10 12 7 8.4
Furniture (loose, laboratory) 10 20 24 13.5 16.2
Gas detectors (fixed) - applies from the 2015 and
subsequent income years 10 20 n/a 13.5 n/a
Gas detectors (hand-held) - applies from the 2015
and subsequent income years 5 40 n/a 30 n/a
Hardness testers and similar (laboratory) 15.5 13 15.6 8.5 10.2
Incubators (laboratory) 12.5 16 19.2 10.5 12.6

Part 2
Instruments (hand-held) 5 40 48 30 36
Irradiation plant 25 8 9.6 6 7.2
Linear accelerator/simulator 10 20 24 13.5 16.2
Meteorological equipment 10 20 24 13.5 16.2
Micrometers 8 25 30 17.5 21
Microscope equipment 10 20 24 13.5 16.2
Microtomes 10 20 24 13.5 16.2
Navigational equipment 8 25 30 17.5 21
Oscilloscopes 8 25 30 17.5 21
Ovens 12.5 16 19.2 10.5 12.6
Patient monitoring equipment 8 25 30 17.5 21
Radiation detection equipment 8 25 30 17.5 21
Recorders 8 25 30 17.5 21
Refrigerators 8 25 30 17.5 21
Respiration apparatus 10 20 24 13.5 16.2
Scientific and laboratory equipment (excluding medical
laboratory equipment) (default class) 10 20 24 13.5 16.2
Spectrophotometers 8 25 30 17.5 21
Sterilisers 20 10 12 7 8.4
Surveying equipment 8 25 30 17.5 21
Surveying equipment (electronic) 4 50 60 40 48
Telescopes (optical) 25 8 9.6 6 7.2
Telescopes (radio) 25 8 9.6 6 7.2
Test chambers (acquired during the 2010 or subsequent
income years) 12.5 16 19.2 10.5 12.6
Ultrasonic equipment 8 25 30 17.5 21
Vessels (vacuum) 10 20 24 13.5 16.2
Washer decontaminators 8 25 30 17.5 21
X-ray cassettes 5 40 48 30 36
X-ray equipment (except as shown elsewhere) 10 20 24 13.5 16.2
X-ray equipment (mobile) 8 25 30 17.5 21
X-ray processors 8 25 30 17.5 21
X-ray viewers 12.5 16 19.2 10.5 12.6

Software (SOFT)
Kiwiplus, Kiwifruit Software Package, designed for a
specific year 1 100 100 100 100
Software 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 3.6
Reservoirs (concrete, in-ground) 100 2 2.4 1.5 1.8
Reservoirs (lined earth) 50 4 4.8 3 3.6
Reservoirs (other than concrete or lined-earth) 33.3 6 7.2 4 4.8
Tanks (underground) 20 10 12 7 8.4
Tanks and vats (ceramic) 25 8 9.6 6 7.2
Tanks and vats (concrete) 25 8 9.6 6 7.2
Tanks and vats (default class) 25 8 9.6 6 7.2
Tanks and vats (fibreglass) 12.5 16 19.2 10.5 12.6
 58 GENERAL DEPRECIATION RATES

The 20% depreciation loading doesn’t apply to Est DV DV SL SL

assets acquired after 20 May 2010. useful depn + 20% depn + 20%
life rate loading rate loading
(years) (%) (%) (%) (%)
Tanks, vats and reservoirs (where not industry specified)
(TANK) – continued
Tanks and vats (plastic) 12.5 16 19.2 10.5 12.6
Tanks and vats (pressure) 25 8 9.6 6 7.2
Tanks and vats (rubber-lined) 25 8 9.6 6 7.2
Tanks and vats (stainless steel) 25 8 9.6 6 7.2
Tanks and vats (steel, galvanised) 20 10 12 7 8.4
Tanks and vats (steel, mild, welded) 20 10 12 7 8.4
Tanks and vats affected by highly corrosive acid or
alkali (with a general DV rate based on an estimated
Part 2

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 4.8
Airships 12.5 16 19.2 10.5 12.6
Ambulances 12.5 16 19.2 10.5 12.6
Animal-drawn vehicles 20 10 12 7 8.4
Baggage conveyor systems 15.5 13 15.6 8.5 10.2
Baggage imaging machines 8 25 30 17.5 21
Balloons 12.5 16 19.2 10.5 12.6
Barges 20 10 12 7 8.4
Barriers (electrically operated) 10 20 24 13.5 16.2
Bicycles (pedal) 5 40 48 30 36
Boat lift storage system (inflatable) 8 25 30 17.5 21
Bulkheads (insulated, removable) 4 50 60 40 48
Buoys 20 10 12 7 8.4
Buses (for transporting people, over 12 seats) 12.5 16 19.2 10.5 12.6
Cablecars 20 10 12 7 8.4
Campervans (including Motorhomes) acquired before
1 April 2005 10 18 21.6 12.5 15
Campervans acquired between 1 April 2005 and
prior to the 2010/11 income year 10 20 n/a 13.5 n/a
Campervans acquired during or after the 2010/11
income year (residual value estimated at 20%) 8 20 n/a 13.5 n/a
Canoes 10 20 24 13.5 16.2
Caravans 12.5 16 19.2 10.5 12.6
Chairlifts 20 10 12 7 8.4
Child restraints (capsules and car seats) for hire 5 40 48 30 36
Coaches (for transporting people, over 12 seats) 12.5 16 19.2 10.5 12.6
Concrete trucks 12.5 16 19.2 10.5 12.6
Containers (insulated, below 8m3) 5 40 48 30 36
Containers (shipping) 20 10 12 7 8.4
Dirigibles 12.5 16 19.2 10.5 12.6
Dredges 20 10 12 7 8.4
Drilling platforms 20 10 12 7 8.4
Dump trucks 15.5 13 15.6 8.5 10.2
Ferries 20 10 12 7 8.4
Fire boats 25 8 9.6 6 7.2
Fire engines 20 10 12 7 8.4
[Link] 59

Est DV DV SL SL
useful depn + 20% depn + 20%
life rate loading rate loading
(years) (%) (%) (%) (%)
Transportation (TRAN) – continued
Fleet tracking unit (PROV) 6 30 na 21 na
Flight simulators (FTD and FNPT certifiable) aircraft
specific (full-motion) 15.5 13 15.6 8.5 10.2
Flight simulators (FTD and FNPT certifiable) aircraft
specific (non-motion) 8 25 30 17.5 21
Flight simulators (FTD and FNPT certifiable)
upgradeable/multi aircraft specific (non-motion) 15.5 13 15.6 8.5 10.2
Flight simulators (Non-certifiable) (non-motion) 4 50 60 40 48
Floating docks 25 8 9.6 6 7.2

Part 2
Forklift 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 12.6
Forklift 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 16.2
Freight cars (rail) 25 8 9.6 6 7.2
Freight cars (tramway) 25 8 9.6 6 7.2
Funicular railways 20 10 12 7 8.4
Gliders 12.5 16 19.2 10.5 12.6
Gondolas and the like 20 10 12 7 8.4
Gyrocopters 3 67 80.4 67 80.4
Hang gliders 3 67 80.4 67 80.4
Helicopters 20 10 12 7 8.4
Horse floats 20 10 12 7 8.4
Hovercraft 12.5 16 19.2 10.5 12.6
Inflatable boats 8 25 30 17.5 21
Inflatable rafts 8 25 30 17.5 21
Jetboats 10 20 24 13.5 16.2
Jetskis 5 40 48 30 36
Lifeboats (excluding inflatable) 15.5 13 15.6 8.5 10.2
Lifejackets and the like 4 50 60 40 48
Locomotives (diesel) 25 8 9.6 6 7.2
Locomotives (electric) 25 8 9.6 6 7.2
Locomotives (steam) 25 8 9.6 6 7.2
Maintenance cars (rail) 25 8 9.6 6 7.2
Maintenance cars (tramway) 25 8 9.6 6 7.2
Metal detectors 8 25 30 17.5 21
Microlites 3 67 80.4 67 80.4
Military type vehicles 15.5 13 15.6 8.5 10.2
Minibuses (up to and including 12 seats) (residual value
has been estimated at 25%) 5 30 36 21 25.2
Monorail vehicles 15.5 13 15.6 8.5 10.2
Mopeds 6.66 30 36 21 25.2
Motor launches 20 10 12 7 8.4
Motor scooters 6.66 30 36 21 25.2
Motor 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
 60 GENERAL DEPRECIATION RATES

The 20% depreciation loading doesn’t apply to Est DV DV SL SL

assets acquired after 20 May 2010. useful depn + 20% depn + 20%
life rate loading rate loading
(years) (%) (%) (%) (%)
Transportation (TRAN) – continued
Motor vehicles—class NC (for transporting heavy goods,
gross vehicle mass over 12 tonnes and used for
short-term hire of 1 month or less only) 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 25.2
Motorhomes acquired between 1 April 2005 and prior
to the 2010/11 income year 10 20 n/a 13.5 n/a
Motorhomes acquired during or after the 2010/11
Part 2

income year (residual value estimated at 20%) 8 20 n/a 13.5 n/a

Outboard motors 5 40 48 30 36
Pallet covers (insulated) 2 100 100 100 100
Parachutes 3 67 80.4 67 80.4
Pleasure vessels 15.5 13 15.6 8.5 10.2
Radar navigational signalling equipment 10 20 24 13.5 16.2
Radar navigational traffic control equipment 10 20 24 13.5 16.2
Rail passenger service electric multiple units
- applies from the 2015 and subsequent income years 25 8 n/a 6 n/a
Railway jiggers 20 10 12 7 8.4
Rapid DC car charging stations - applies to the 2017
and subsequent income years 10 20 n/a 13.5 n/a
Road signs 6.66 30 36 21 25.2
Roll-on/roll-off vessels 20 10 12 7 8.4
Roof racks 5 40 48 30 36
Rowing boats 15.5 13 15.6 8.5 10.2
Rubbish trucks 12.5 16 19.2 10.5 12.6
Ship loading and unloading equipment (not elsewhere
specified) 15.5 13 15.6 8.5 10.2
Ships (bulk carrier) 20 10 12 7 8.4
Ships (cargo) 25 8 9.6 6 7.2
Ships (container) 20 10 12 7 8.4
Ships (cruise) 25 8 9.6 6 7.2
Ships (livestock) 20 10 12 7 8.4
Ships (refrigerated) 20 10 12 7 8.4
Ships (tanker) 20 10 12 7 8.4
Sidecars 6.66 30 36 21 25.2
Signs (street nameplates) 6.66 30 36 21 25.2
Small boats 15.5 13 15.6 8.5 10.2
Special-purpose vehicles 12.5 16 19.2 10.5 12.6
Speed humps (metal) 5 40 48 30 36
Speed humps (plastic) 5 40 48 30 36
Speed humps (rubber) 10 20 24 13.5 16.2
Straddle carriers 15.5 13 15.6 8.5 10.2
Street furniture (excluding signs) 5 40 48 30 36
Taxis (up to and including 12 seats) (residual value has
been estimated at 25%) 5 30 36 21 25.2
Towing tractors 15.5 13 15.6 8.5 10.2
Tracklayers 15.5 13 15.6 8.5 10.2
Tracks (monorail) 25 8 9.6 6 7.2
Tracks (rail) 25 8 9.6 6 7.2
Traction batteries 5 40 48 30 36
Traction engines 25 8 9.6 6 7.2
Tractors (farm type) 15.5 13 15.6 8.5 10.2
Traffic lights 12.5 16 19.2 10.5 12.6
Trailers - domestic (up to 1 tonne) 8 25 30 17.5 21
Trailers (domestic, up to 1 tonne used for short-term hire
of 1 month or less only) 6.66 30 36 21 25.2
Trailers class TC (transporting medium goods; GVM
over 3.5 tonne and up to 10 tonne) 20 10 12 7 8.4
Trailers class TD (transporting heavy goods; GVM over
10 tonne) 15.5 13 15.6 8.5 10.2
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 of 1 month or less only) 12.5 16 19.2 10.5 12.6
[Link] 61

Est DV DV SL SL
useful depn + 20% depn + 20%
life rate loading rate loading
(years) (%) (%) (%) (%)
Transportation (TRAN) – continued
Trailers—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 8.4

Part 2
Tram wires 20 10 12 7 8.4
Transportation (default class) 20 10 12 7 8.4
Tricycles (pedal) 5 40 48 30 36
Trolley bus wires 20 10 12 7 8.4
Trolley buses 15.5 13 15.6 8.5 10.2
Tugs 25 8 9.6 6 7.2
Tyre chains 3 67 80.4 67 80.4
Vehicles, road-going (not elsewhere specified) 15.5 13 15.6 8.5 10.2
Vending machines (for tickets) 8 25 30 17.5 21
Windsurfers 3 67 80.4 67 80.4
Yachts (international ocean-going) 6 15 18 10 12
Yachts (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 36
Blowers 12.5 16 19.2 10.5 12.6
Borewells 20 10 12 7 8.4
Chart recorders 5 40 48 30 36
Chlorinating systems 10 20 24 13.5 16.2
Clarifiers 25 8 9.6 6 7.2
Comminutors 10 20 24 13.5 16.2
Concentrators 25 8 9.6 6 7.2
Decanters 12.5 16 19.2 10.5 12.6
De-ionising plant 10 20 24 13.5 16.2
Digesters 25 8 9.6 6 7.2
Disinfection systems (ultraviolet) 10 20 24 13.5 16.2
Fittings (ceramic) 25 8 9.6 6 7.2
Fittings (concrete) 25 8 9.6 6 7.2
Fittings (plastic) 25 8 9.6 6 7.2
Fittings (steel) 25 8 9.6 6 7.2
Flocculators 25 8 9.6 6 7.2
Flow meters 5 40 48 30 36
Gas detectors (fixed) - applies from the 2015 and
subsequent income years 10 20 n/a 13.5 n/a
Gas detectors (hand-held) - applies from the 2015
and subsequent income years 5 40 n/a 30 n/a
Heat exchangers 15.5 13 15.6 8.5 10.2
Inflatable pipeline plug (PROV) 3 67 80.4 67 80.4
Leak detectors 10 20 24 13.5 16.2
Meters 5 40 48 30 36
Mixers 10 20 24 13.5 16.2
Pipeline crawler (PROV) 5 40 48 30 36
Piping (ceramic) 25 8 9.6 6 7.2
Piping (concrete) 25 8 9.6 6 7.2
Piping (concrete-lined steel) 25 8 9.6 6 7.2
Piping (fibrous cement) 25 8 9.6 6 7.2
Piping (plastic) 25 8 9.6 6 7.2
Piping (steel) 25 8 9.6 6 7.2
Presses (belt) 12.5 16 19.2 10.5 12.6
Regeneration plant 10 20 24 13.5 16.2
Reservoirs (above ground, concrete) 50 4 4.8 3 3.6
Reservoirs (in-ground, concrete) 100 2 2.4 1.5 1.8
Reservoirs (lined earth) 50 4 4.8 3 3.6
 62 GENERAL DEPRECIATION RATES

The 20% depreciation loading doesn’t apply to Est DV DV SL SL

assets acquired after 20 May 2010. useful depn + 20% depn + 20%
life rate loading rate loading
(years) (%) (%) (%) (%)
Water and effluent treatment (where not industry
specified) (WATR) – continued
Reservoirs (other than concrete or lined earth type) 33.3 6 7.2 4 4.8
Screens (bar) 10 20 24 13.5 16.2
Screens (rotary, except stainless steel) 10 20 24 13.5 16.2
Screens (stainless steel) 15.5 13 15.6 8.5 10.2
Thickeners 25 8 9.6 6 7.2
Valve and pump chambers and similar 50 4 4.8 3 3.6
Valves (ceramic) 25 8 9.6 6 7.2
Valves (concrete) 25 8 9.6 6 7.2
Part 2

Valves (plastic) 25 8 9.6 6 7.2

Valves (steel) 25 8 9.6 6 7.2
Vessels (filter) 25 8 9.6 6 7.2
Water 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 21
Check weighers 8 25 30 17.5 21
Computer weighers 8 25 30 17.5 21
Digital indicators 8 25 30 17.5 21
Digital platforms 8 25 30 17.5 21
Electronic indicators 8 25 30 17.5 21
Electronic platforms 8 25 30 17.5 21
Mechanical weighing machines 20 10 12 7 8.4
Shop scales 8 25 30 17.5 21
Weigh belts 8 25 30 17.5 21
Weighbridges (above-ground type) 12.5 16 19.2 10.5 12.6
Weighbridges (in-ground type) 25 8 9.6 6 7.2
Weighing machines (default class) 8 25 30 17.5 21
Weighing machines (electronic) 8 25 30 17.5 21