Capital Allowances Act 2001 section 29

Fire safety

Section 29 deals with capital allowances for expenditure on fire safety measures that a business is required to carry out following direction from a fire authority.

• Expenditure on fire precautions qualifies for plant and machinery allowances when a person carrying on a qualifying activity incurs costs on required fire safety steps for premises used in that activity
• Required fire precautions include steps specified in a formal notice served by the fire authority, or steps set out in a less formal document sent by or on behalf of the fire authority indicating what could have been required
• Expenditure to remedy matters identified in a prohibition notice served by the fire authority also qualifies, where those matters relate to fire risks
• In Northern Ireland, the equivalent provisions apply under the Fire Services (Northern Ireland) Order 1984, with references to the Fire Authority for Northern Ireland replacing references to fire authorities in England and Wales