# What can be regarded as 'Fixtures & Fittings'



## delgirl

*What can be regarded as 'Fixtures & Fittings'*

Can anyone advise exactly what fixtures and fittings Revenue will accept deductions for under Capital Allowance.  I cannot find any detailed lists on the Revenue.ie website.

For example, we have replaced the carpet in the hall in a rental property with tiles as a long term solution to heavy wear and tear.  Is the cost of the tiles deductable @ 12.5% over 8 years or is this regarded as a CGT cost?

Also, can I make an annual deduction for the wear and tear on a built-in kitchen?

What about items outside - I've just had to replace a fence and lay a patio - are these items included in 'fixtures and fittings'?


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## Jose

Revenue officials define fixtures & fittings as “items you can take with you if moving house”. Unfortunately all the items you list come under the heading of revenue expenditure and do not qualify for wear and tear relief. By the way carpets are allowable as apparently they are moveable!


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## delgirl

Thanks for that Jose - makes it a bit clearer.

Have, however, found an old thread here  where Donegal advises that a 12.5% deduction can be made per annum for wear and tear to a fitted kitchen.

This is an area which will be subject to quite a bit of wear and tear thru daily use and if it's allowable, I'd like to include it.


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## jdwexford

mm- definition above didn't sound right so i searched for fixtures and fittings on www.revenue.ie

from
[broken link removed]

Fixtures
4. Fixtures are goods which have become attached to buildings in such a way
that they cannot be removed without substantial damage being caused to the
goods themselves or to the building to which they are attached. In the case
of houses, fixtures could, as a general rule, be said to include the basic
structural items normally to be found in a new, unfurnished, standard house.
Fixtures would not however include carpets and other floor coverings,
cookers, hobs, gas and electric fires and the like.



Fittings
6. As distinct from fixtures, fittings are goods which, though often attached to
buildings, can be removed without substantial damage being caused to the goods
themselves or to the building to which they are attached.


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