CA20015 - Plant and Machinery Allowances (PMA): introduction: employment or office - the 鈥榥ecessarily鈥� condition

CAA01/S20 & CAA01/S36

Where the qualifying activity is an office or employment,聽additional restrictions apply:

  • From 2002/03, employees and office holders cannot claim PMAs on the provision of a motor vehicle or cycle. 皇冠体育appy may be able to claim statutory authorised mileage relief instead; and聽
  • for other assets, an employee or office holder cannot claim PMAs unless the asset is 'necessarily provided' for use in the office or employment.

皇冠体育app CA legislation about employments does not apply to divers and dive supervisors in the North Sea.