A taxpayer claimed capital allowances for equipment installed in a let property with multi occupancy.  Such equipment installed into a dwelling house does not attract capital allowances.  The taxpayer had said the equipment was in “communal areas”.

The tribunal noted that some communal areas such as kitchens are part of a dwelling house and therefore no tax relief can be given on such equipment.  Had the taxpayer only claimed for equipment on lobby areas, stairs and lifts they may have been successful.

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