• Tools and equipment

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    For information about claiming deductions for the decline in value of tools and equipment used for work, see Capital allowances.

    You can claim a deduction for the cost of repairing tools and equipment for work.

    If the tools or equipment were also used for private purposes, you cannot claim a deduction for that part of the repair cost.

    Watches with special characteristics

    For information about claiming deductions for the decline in value of watches with special characteristics that you use for work, such as stopwatches, see Capital allowances.

    Weight loss expenses

    You cannot claim a deduction for this cost as it is a private expense.

      Last modified: 29 May 2015QC 44169