Capital Allowances Act 2001 section 8

No double relief through pooling under Part 2 (plant and machinery allowances)

Section 8 prevents a person from claiming capital allowances twice on the same expenditure or asset by using both plant and machinery pooling and another category of capital allowances.

• Once capital expenditure has been allocated to a plant and machinery pool and an allowance or charge has been made, the person cannot also claim an allowance for the same expenditure or asset under any other category of capital allowances.
• Conversely, if an allowance has already been given under a different category of capital allowances, the person cannot then allocate that expenditure, or expenditure on the same asset, to a plant and machinery pool.
• The rule works in both directions, ensuring that relief is obtained through one route only — either through plant and machinery pooling or through another applicable category, but not both.
• This restriction does not apply to know-how allowances or patent allowances, which may overlap with other categories of capital allowances.