Taxation Ruling

TR 2018/4

Income tax: effective life of depreciating assets (applicable from 1 July 2018)

  • Please note that the PDF version is the authorised version of this ruling.
    This Ruling, which applies from 1 July 2018, replaces TR 2017/2 (see paragraph 5 of this Ruling for further details).

Manufacturing - (11110 to 25990)

MANUFACTURING
(11110 to 25990)
Meat processing
(11110)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Boning room assets:
    Boneless meat packing stations 20     *     1   Jul   2013
    Boning and slicing stations 20     *     1   Jul   2013
    Boning hoists 5     *     1   Jul   2013
    Chine bone removal machines 10     *     1   Jul   2013
    De-sinewed mince meat machines 10     *     1   Jul   2013
    Dicing and mincing machines 10     *     1   Jul   2013
    Dump and product bins 15     *     1   Jul   2013
    Frenching machines 8     *     1   Jul   2013
    Knuckle and aitch bone pullers 5     *     1   Jul   2013
    Loin/saddle deboning machines 10     *     1   Jul   2013
    Overhead in-feed carcass conveyors (incorporating housings, handles, chains and motors) 20     *     1   Jul   2013
    Pneumatic knives (including meat trimmers/round knives and de-fatting knives) 2     *     1   Jul   2013
    Pork brine and marinade mixers 10     *     1   Jul   2013
    Pork de-rinders 10     *     1   Jul   2013
    Pork marinade injectors 10     *     1   Jul   2013
    Rise and fall platforms 15     *     1   Jul   2013
    Sausage filling machines 10     *     1   Jul   2013
    Saws:
        Band saws 10     *     1   Jul   2013
        Bone saws 5     *     1   Jul   2013
        Breaking saws:
            Circular electric 3     *     1   Jul   2013
            Circular hydraulic 2     *     1   Jul   2013
            Reciprocating electric 5     *     1   Jul   2013
            Reciprocating pneumatic 3     *     1   Jul   2013
    Skinning or denuding machines 10     *     1   Jul   2013
    Transfer belt and screw conveyors (incorporating belt, drive motors and supporting structure) 10     *     1   Jul   2013
    Weight graders 5     *     1   Jul   2013
    X-ray and chemical lean analysis machines 10     *     1   Jul   2013
Cold storage assets:
    Air curtains 5     *     1   Jul   2013
    Ammonia condensers 10     *     1   Jul   2013
    Blast freezer tunnels 20     *     1   Jul   2013
    Blast freezers 20     *     1   Jul   2013
    Carbon dioxide (CO2) snow making machines 10     *     1   Jul   2013
    Carton conveyors (incorporating belt, drive motors and supporting structure) 10     *     1   Jul   2013
    Chiller tunnels 20     *     1   Jul   2013
    Chillers (incorporating pneumatic gates) 15     *     1   Jul   2013
    De-humidifiers:
        Desiccant 10     *     1   Jul   2013
        Refrigerant 15     *     1   Jul   2013
    Door controls and motor drive systems for automatic opening doors (incorporating controls, motors and sensors, but excluding doors) 5     *     1   Jul   2013
    Evaporators 15     *     1   Jul   2013
    Freezers 20     *     1   Jul   2013
    Load out bays (incorporating air tight truck pads and hydraulic platforms) 15     *     1   Jul   2013
    Overhead carcass conveyors (incorporating housings, handles, chains and motors) 20     *     1   Jul   2013
    Plate freezers 20     *     1   Jul   2013
    Pressure vessels 20     *     1   Jul   2013
    Refrigeration compressors 15     *     1   Jul   2013
    Storage racking and stillages 10     *     1   Jul   2013
    Transfer roller conveyors 10     *     1   Jul   2013
Livestock handling assets:
    Cattle soaker pens 15     *     1   Jul   2013
    Cattle wash/soaker control systems 10     *     1   Jul   2013
    Cattle washes 15     *     1   Jul   2013
    Cattle yards (incorporating concrete base and galvanised steel posts and rails) 20     *     1   Jul   2013
    Feed auger systems 10     *     1   Jul   2013
    Hydraulic forcing pen gates 10     *     1   Jul   2013
    Lead-up races 20     *     1   Jul   2013
    Loading ramps stationary and height adjustable (hydraulic, pneumatic and electronic) 15     *     1   Jul   2013
    Pig lairages (incorporating concrete slat floor and concrete panel walls or concrete floor and galvanised steel posts and rails) 20     *     1   Jul   2013
    Sheep lairages (incorporating galvanised web mesh base and galvanised steel posts and rails) 10     *     1   Jul   2013
    Water troughs 12     *     1   Jul   2013
Packaging assets:
    Automatic carton erecting and lidding machines 10     *     1   Jul   2013
    Bagging machines 5     *     1   Jul   2013
    Bar code label printers 3     *     1   Jul   2013
    Bar code readers 4     *     1   Jul   2013
    Carton weigh label stations 7     *     1   Jul   2013
    Flow wrappers 10     *     1   Jul   2013
    Labelling machines 5     *     1   Jul   2013
    Meat compactors 10     *     1   Jul   2013
    Metal detectors 10     *     1   Jul   2013
    Netting machines 5     *     1   Jul   2013
    Palletisers and de-palletisers 10     *     1   Jul   2013
    Shrink wrappers 10     *     1   Jul   2013
    Strapping machines 5     *     1   Jul   2013
    Transfer belt conveyors (incorporating belts, drive motors and supporting structures) 10     *     1   Jul   2013
    Vacuum packaging systems (incorporating vacuum pumps and booster pumps):
        Rotary systems 12     *     1   Jul   2013
        Tunnel systems 12     *     1   Jul   2013
    Weighing scales 4     *     1   Jul   2013
Rendering plant:
    Bagging/weigh batching machines 10     *     1   Jan   2001
    Bins (includes raw material bins, charging hopper/feedbins, cake bins and holding bins) 15     *     1   Jan   2001
    Blood drying equipment (includes blood holding tanks, agitated holding tanks, coagulators, driers, decanters and dried blood hoppers) 10     *     1   Jan   2001
    Cookers and driers (includes batch cookers, continuous cookers, continuous driers and pre-heater) 15     *     1   Jan   2001
    Decanters/centrifuges 12     *     1   Jan   2001
    Environmental control equipment (including condensers and associated equipment, bio-filters, air-scrubbers, after-burners and dissolved air flotation systems) 10     *     1   Jan   2001
    Feathrolysers/feather hydrolysers 10     *     1   Jan   2001
    Magnets 15     *     1   Jan   2001
    Mills 10     *     1   Jan   2001
    Mincers/grinders 5     *     1   Jan   2001
    Pans and screens (includes percolator pans/screen and shaker screens) 15     *     1   Jan   2001
    Pre-breakers/pre-hoggers 10     *     1   Jan   2001
    Screw and bucket elevators 10     *     1   Jan   2001
    Screw presses/expeller presses 13     *     1   Jan   2001
    Separators/polishers 15     *     1   Jan   2001
    Tallow storage tanks 15     *     1   Jan   2001
    Waste heat evaporators 15     *     1   Jan   2001
Slaughter floor assets:
    Beef hide pullers (fixed and traversing) 15     *     1   Jul   2013
    Bung ring expanders:
        Pneumatic 3     *     1   Jul   2013
        Manual hand held 5     *     1   Jul   2013
    Cattle restrainers (incorporating centre track belly conveyors) 12     *     1   Jul   2013
    Carcass cleaning systems:
        Cutting line sanitising systems (incorporating vacuum pumps and collection tanks) 8     *     1   Jul   2013
        Decontamination chambers 20     *     1   Jul   2013
    Dehorners 5     *     1   Jul   2013
    Electrical immobilisers 12     *     1   Jul   2013
    Electrical stimulators 12     *     1   Jul   2013
    Evisceration tables (incorporating organ pans) 15     *     1   Jul   2013
    Head cutters and droppers:
        Automatic 10     *     1   Jul   2013
        Hand held hydraulic 5     *     1   Jul   2013
    Hock cutters 5     *     1   Jul   2013
    Knife blade sharpening machines 5     *     1   Jul   2013
    Knocking boxes (incorporating head restrainers) 12     *     1   Jul   2013
    Landing tables and bleed slat conveyors 15     *     1   Jul   2013
    NLIS readers:
        Hand held wands 2     *     1   Jul   2013
        Fixed gate readers 10     *     1   Jul   2013
        Swinging gate readers 5     *     1   Jul   2013
    Offal processing assets:
        Chilled water systems 10     *     1   Jul   2013
        Fat vacuum transfer systems 10     *     1   Jul   2013
        Head splitters 7     *     1   Jul   2013
        Intestine processing machines 10     *     1   Jul   2013
        Jaw breakers 5     *     1   Jul   2013
        Offal bins 15     *     1   Jul   2013
        Offal chutes 15     *     1   Jul   2013
        Offal cutting tables 15     *     1   Jul   2013
        Offal packing stations 15     *     1   Jul   2013
        Offal transfer conveyors (incorporating belts, drives, motors and supporting structure) 10     *     1   Jul   2013
        Offal tumblers 10     *     1   Jul   2013
        Offal washers 10     *     1   Jul   2013
        Tongue cleaners 10     *     1   Jul   2013
        Tripe cookers/centrifuges 10     *     1   Jul   2013
    Overhead bleed, dressing and trim conveyors ((incorporating housings, handles, chains and motors) including elevators and lowerators) 20     *     1   Jul   2013
    Pneumatic knives:
        De-hiding knives 2     *     1   Jul   2013
        Meat trimmers/round knives and de-fatting knives 2     *     1   Jul   2013
    Preparation and trimming stations 15     *     1   Jul   2013
    Rise and fall platforms 15     *     1   Jul   2013
    Saws:
        Brisket saws 5     *     1   Jul   2013
        Splitting saws 5     *     1   Jul   2013
        Scribing saws 3     *     1   Jul   2013
    Sheep brisket scissors 5     *     1   Jul   2013
    Sheep restrainers (incorporating belts, pulleys, drives and motors) 10     *     1   Jul   2013
    Sheep skin pullers 10     *     1   Jul   2013
    Specialised pork slaughter floor assets:
        Carbon dioxide (CO2) stunning chambers (incorporating carousels) 10     *     1   Jul   2013
        Carcass grading probes 4     *     1   Jul   2013
        De-hairing machines 10     *     1   Jul   2013
        Gambrel tables 15     *     1   Jul   2013
        Polishers 10     *     1   Jul   2013
        Scalding tanks 15     *     1   Jul   2013
        Singers 10     *     1   Jul   2013
    Spinal cord removal systems (incorporating hand pieces, vacuum pumps and tanks) 8     *     1   Jul   2013
    Stunners:
        Electric stunners 5     *     1   Jul   2013
        Manual bolt stunners with cartridges 5     *     1   Jul   2013
        Pneumatic bolt stunners 7     *     1   Jul   2013
    Waste belt conveyors (incorporating drives, motors and supporting structure) 10     *     1   Jul   2013
    Waste screw conveyors (incorporating drives, motors and supporting structure) 10     *     1   Jul   2013
Support assets:
    Air and spring balancers and counter weights 5     *     1   Jul   2013
    Compressed air assets:
        Air compressors 10     *     1   Jul   2013
        Air dryers 10     *     1   Jul   2013
        Air receivers 20     *     1   Jul   2013
    Control systems 10     *     1   Jul   2013
    Control systems assets:
        Flow meters 10     *     1   Jul   2013
        Instruments and sensors 10     *     1   Jul   2013
        Turbidity meters 7     *     1   Jul   2013
        Variable speed drives (VSDs) 10     *     1   Jul   2013
    Fire protection systems 15     *     1   Jul   2013
    Hand air driers 3     *     1   Jul   2013
    Hand wash basins 15     *     1   Jul   2013
    Hide preparation assets:
        Bale presses 10     *     1   Jul   2013
        Sheep skin and hide mixers, salt tumblers and agitators 6     *     1   Jul   2013
    Hydraulic power packs 10     *     1   Jul   2013
    Laboratory assets 10     *     1   Jul   2013
    Sterilisers 15     *     1   Jul   2013
    Truck and livestock crate washes 20     *     1   Jul   2013
Waste water assets:
    Aerators and agitators 10     *     1   Jul   2013
    Aerobic ponds 30     *     1   Jul   2013
    Anaerobic ponds 30     *     1   Jul   2013
    Belt filter presses 15     *     1   Jul   2013
    Chlorine dosing systems 10     *     1   Jul   2013
    Dissolved air flotation systems 15     *     1   Jul   2013
    Effluent distribution pipes 15     *     1   Jul   2013
    Effluent drum filters 10     *     1   Jul   2013
    Effluent irrigators (including centre pivot, lateral and travelling gun) 10     *     1   Jul   2013
    Effluent pumps 7     *     1   Jul   2013
    Effluent screens 10     *     1   Jul   2013
    Effluent storage tanks 15     *     1   Jul   2013
    Methane gas cogeneration assets - see Table A Electricity supply (26110 to 26400) and Gas supply (27000)
    Pond covers 10     *     1   Jul   2013
    Pond liners 10     *     1   Jul   2013
    Sequential batch reactors 10     *     1   Jul   2013
    Settling ponds 30     *     1   Jul   2013
    Solids dewatering presses 10     *     1   Jul   2013
Water assets:
    Boilers 20     *     1   Jul   2013
    Bore pumps 7     *     1   Jul   2013
    Bores 30     *     1   Jul   2013
    Chlorine dosing systems 10     *     1   Jul   2013
    Clarifiers 20     *     1   Jul   2013
    High stage pump sets 7     *     1   Jul   2013
    Hot water systems 10     *     1   Jul   2013
    Heat exchangers 10     *     1   Jul   2013
    Raw water filters 15     *     1   Jul   2013
    Raw water in-feed pump sets 10     *     1   Jul   2013
    Reverse osmosis systems (incorporating pumps, pipe work, membranes and controls) 10     *     1   Jul   2013
    Water distribution pipes 20     *     1   Jul   2013
    Water softeners 10     *     1   Jul   2013
    Water storage tanks 20     *     1   Jul   2013
    Water tank liners 15     *     1   Jul   2013
Poultry processing
(11120)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Chilling assets:
    Freezers (including blast tunnels, in-line air chillers, and spiral freezers) 15     *     1   Jul   2017
    Spin chillers and immersion chillers 15     *     1   Jul   2017
Conveyors: overhead chains (carrying birds) 1     *     1   Jul   2017
Cut up & portion cutting assets:
    Cut-up machines (for body, breast, legs, necks, wings, etc) 12     *     1   Jul   2017
    Dicers, flatteners and portion cutters (including air, bowl, vacuum, vertical, water jet, etc) 6     *     1   Jul   2017
Deboning area assets:
    Automatic deboners 10     *     1   Jul   2017
    Bone scanners (x-ray or photo) 7     *     1   Jul   2017
    Cone lines 10     *     1   Jul   2017
    Extruders, grinders and mechanical deboned meat (MDM) machines 10     *     1   Jul   2017
    Saws and pneumatic guns 5     *     1   Jul   2017
    Skinners 6     *     1   Jul   2017
Defeathering equipment:
    Pluckers or pickers 13     *     1   Jul   2017
    Pluckers (waterfowl necks or tails) 7     *     1   Jul   2017
    Pluckers (drums and wax peelers) 6     *     1   Jul   2017
    Scalders (air or water) 11     *     1   Jul   2017
    Waxing tanks 8     *     1   Jul   2017
Evisceration equipment:
    Croppers, feet removers, giblet processors, head removers, heart lung harvesters, heart lung separators, openers, vent cutters, etc) 11     *     1   Jul   2017
    Inside/outside bird washers 15     *     1   Jul   2017
Further processing assets:
    Coating machines, breaders, dusters, etc 10     *     1   Jul   2017
    Filling machines (including Kiev, sausage, stuffing, etc) 10     *     1   Jul   2017
    Injectors (including brine, saline, seasoning etc) 15     *     1   Jul   2017
    Marinating machines (including marinade sprayers, mixers, vacuum tumbler massagers, etc) 10     *     1   Jul   2017
    Ovens and cookers (including gyro, spiral, steam, thermal fluid fryers, vertical airflow, etc) 15     *     1   Jul   2017
Grading equipment:
    Camera vision scanners 6     *     1   Jul   2017
    Overhead chain weighing, sorting, and transfer systems 7     *     1   Jul   2017
Killing equipment:
    Controlled atmosphere stunning (CAS) machines 10     *     1   Jul   2017
    Electric water stunners 12     *     1   Jul   2017
    Killers 12     *     1   Jul   2017
Live bird handling systems (including live bird containers) 12     *     1   Jul   2017
Packaging machines generally (bagging machines, batchers, carton and case erecting and closing machines, inspection equipment (checkweighers, metal detectors etc), multihead and singlehead weighers, palletisers and depalletisers, product identification labellers, robotic pick and place machines and wrapping machines) - see Table B Packaging machines
Shrink dip tanks and shrink wrap tunnels 10     *     1   Jul   2017
Cured meat and smallgoods manufacturing
(11130)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Ancillary assets:
    Analysers (including meat analysers) 10     *     1   Jul   2016
    Barcode readers, RF guns, scanner guns etc 5     *     1   Jul   2016
    Benches and tables 15     *     1   Jul   2016
    Bin and tray washers 12     *     1   Jul   2016
    Bin lifters and tippers 15     *     1   Jul   2016
    Bins:
        Plastic 5     *     1   Jul   2016
        Stainless steel 15     *     1   Jul   2016
    Boot washers 10     *     1   Jul   2016
    Cages, stillages and trolleys (stainless steel) 15     *     1   Jul   2016
    Chillers 15     *     1   Jul   2016
    Conveyors (including belt loaders, bucket elevators, vibratory feeders etc) 10     *     1   Jul   2016
    Die sets 15     *     1   Jul   2016
    Flake ice machines 10     *     1   Jul   2016
    Freezers (including blast freezers, crust freezers etc) 15     *     1   Jul   2016
    Hoppers 12     *     1   Jul   2016
    Piping, pipelines and pipework (stainless steel) 20     *     1   Jul   2016
    Platforms and gantries 15     *     1   Jul   2016
    Racking and shelving 10     *     1   Jul   2016
    Tray stackers/destackers 10     *     1   Jul   2016
    Waste water management and treatment systems 20     *     1   Jul   2016
Post-production and packaging assets:
    Carton tapers 5     *     1   Jul   2016
    Clipping/tying/stringing machines (including tie clipping machines) 10     *     1   Jul   2016
    Dicing and shredding assets 15     *     1   Jul   2016
    Packaging machines generally (bagging machines, carton and case erecting and closing machines, inspection equipment (checkweighers, metal detectors etc), multihead and singlehead weighers, palletisers and depalletisers, product identification labellers, robotic pick and place machines and wrapping machines) - see Table B Packaging machines
    Pasteurisers 15     *     1   Jul   2016
    Rods and smoke sticks 12     *     1   Jul   2016
    Shrink dip tanks and shrink tunnels 10     *     1   Jul   2016
    Slicers and slicing line assets 17     *     1   Jul   2016
    Smokehouses 20     *     1   Jul   2016
    Thermoformers 15     *     1   Jul   2016
Production assets generally for bacon, ham, meat emulsion products, smallgoods etc (including band saws, cookers, cutters, deboning machines, dicing machines, emulsifiers, filling machines, grinding machines, guillotines, injecting machines, massaging machines, meat pumps, microwave cooking tunnels, mixing machines, netting machines, pump grinders, sausage linkers, shredders, tumbling machines etc) 12     *     1   Jul   2016
Raw material preparation and receiving assets:
    Brine/pickle preparation system assets 15     *     1   Jul   2016
    Carton lifters and pallet lifters 10     *     1   Jul   2016
    Carton shredding/stripping machines 10     *     1   Jul   2016
    Curing machines 17     *     1   Jul   2016
    Decartoning machines 10     *     1   Jul   2016
    Floor scales (platform scales) 10     *     1   Jul   2016
    Thawing assets (including defrosters, tempering systems and thawers) 15     *     1   Jul   2016
Support assets generally (including boilers, control systems, cranes (gantry and overhead), fire control and alarm assets, laboratory assets, loading bay assets (dock levellers, pallet jacks and pallet trucks, scissor lifts), refrigeration assets etc) - see Table B
Dairy product manufacturing
(11310 to 11330)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Ancillary and support assets:
    Air compression assets - see Table B Air compression assets
    Ammonia gas detectors 12     *     1 Jul 2018
    Automated guided vehicles (AGVs) 12     *     1   Jul   2017
    Bag and cardboard compactors 15     *     1   Jul   2017
    Benches and tables 15     *     1   Jul   2016
    Bin and drum tippers 15     *     1   Jul   2018
    Bins generally:
        Plastic 8     *     1   Jul   2017
        Stainless steel 15     *     1   Jul   2017
    Boilers - see Table B Boilers
    Boot washers 10     *     1   Jul   2016
    Cages (including cardboard cages and pallet cages) 10     *     1   Jul   2016
    Chemical and flammable storage cabinets 10     *     1   Jul   2016
    Clean-in-place (CIP) system assets (including pipes, pumps and tanks) 15     *     1   Jul   2016
    Contaminant detectors (including magnets, metal detectors and x-ray units) 10     *     1   Jul   2017
    Control systems - see Table B Control systems and control system assets
    Conveyors 15     *     1   Jul   2016
    Cooling assets:
        Chillers 15     *     1   Jul   2016
        Cooling towers 15     *     1   Jul   2016
    Crate handling assets (including lifters, stackers and de-stackers, turners etc) 12     *     1   Jul   2016
    Dehumidifiers 15     *     1   Jul   2017
    Dock levellers 15     *     1   Jul   2016
    Dosing systems 15     *     1   Jul   2016
    Dust extractors and collectors 20     *     1   Jul   2017
    Fire control and alarm assets - see Table B Fire control and alarm assets
    Floor scrubbers and polishers 10     *     1   Jul   2016
    Foamers 10     *     1   Jul   2016
    Infeed water treatment assets (excluding water storage tanks) 15     *     1   Jul   2017
    Instrumentation (including flow meters, level transmitters, pressure transmitters etc) 10     *     1   Jul   2016
    Laboratory equipment:
        Generally (excluding penetrometers) - see Table B Laboratory assets used in quality control, sample checking etc
        Penetrometers 13     *     1 Jul 2018
    Lifting and handling assets:
        Forklifts - see Table B Forklifts
        Hoists 10     *     1   Jul   2016
        Lifters (including small bin, box, drum, roll and vacuum lifters) 10     *     1   Jul   2017
        Pallet jacks and pallet trucks 10     *     1   Jul   2016
        Scissor lifts 15     *     1   Jul   2016
    Milk tankers (incorporating tank and trailer) [28] 15     *#     1   Jul   2017
    Piping, pipelines and pipework 20     *     1   Jul   2016
    Power transformers 40     *     1   Jul   2017
    Pumps:
        Chemical pumps 10     *     1   Jul   2017
        Product pumps 12     *     1   Jul   2017
        Vacuum pumps 12     *     1   Jul   2017
        Water pumps 15     *     1   Jul   2017
    Racking 15     *     1   Jul   2016
    Refrigeration assets - see Table B Refrigeration assets
    Resin beads for milk and protein processing and water filtration 5     *     1   Jul   2016
    Scales 10     *     1   Jul   2016
    Shelving 12     *     1   Jul   2016
    Silos 20     *     1   Jul   2016
    Steelwork structures (including ladders, platforms and walkways) 20     *     1   Jul   2016
    Tanks:
        Chemical storage tanks 15     *     1   Jul   2016
        Water storage tanks 20     *     1   Jul   2016
    Trolleys 10     *     1   Jul   2016
    Valves 15     *     1   Jul   2016
    Washers (including bottle and crate washers) 15     *     1   Jul   2016
    Waste water treatment assets 20     *     1   Jul   2016
    Water filtration system assets (excluding resin beads) 15     *     1   Jul   2016
    Weighbridges 20     *     1   Jul   2016
Assets commonly used for product manufacturing and processing:
    Feeders (including loss-in-weight feeders and volumetric feeders) 10     *     1   Jul   2017
    Heat exchangers 15     *     1   Jul   2016
    Heaters (including air heaters and concentrate heaters) 20     *     1   Jul   2017
    Homogenisers 15     *     1   Jul   2016
    Hoppers 15     *     1   Jul   2017
    In-line moisture meters and moisture controllers 10     *     1   Jul   2017
    Membrane filtration system assets 15     *     1   Jul   2016
    Mixers and blenders 15     *     1   Jul   2016
    Pasteurisers and thermalisers 15     *     1   Jul   2017
    Separators, decanters, clarifiers and bactofuges 15     *     1   Jul   2017
    Standardisers 15     *     1   Jul   2016
    Tanks (including storage, mixing, process and balance tanks) 20     *     1   Jul   2016
    UHT aseptic processing system assets 15     *     1   Jul   2016
    Valve matrixes 15     *     1   Jul   2016
Assets for butter manufacturing:
    Butter churns (including continuous buttermakers and butter reworkers) 20     *     1   Jul   2018
    Butter melters 25     *     1 Jul 2018
    Crystallisers 20     *     1 Jul 2018
    In-line titrators 10     *     1 Jul 2018
    Salt crushers 20     *     1 Jul 2018
Assets for cheese manufacturing:
    Blockformers 15     *     1   Jul   2017
    Cheese cutting machines (including cutters, grinders, shredders and slicers) 15     *     1   Jul   2017
    Cheese washers 15     *     1   Jul   2017
    Continuous cheese making machines 15     *     1   Jul   2017
    Cooker stretchers 15     *     1   Jul   2017
    Extruders 15     *     1   Jul   2017
    Moulding machines 15     *     1   Jul   2017
    Moulds:
        Plastic 10     *     1   Jul   2017
        Stainless steel 15     *     1   Jul   2017
    Presses 20     *     1   Jul   2017
    Vats:
        Cheese making vats 20     *     1   Jul   2017
        Culture vats 15     *     1   Jul   2017
Assets for dairy powder manufacturing: 1   Jul   2017
    Blowers 15     *     1   Jul   2017
    Crystallisers 20     *     1   Jul   2017
    Dryers (including fluid bed and spray) 20     *     1   Jul   2017
    Evaporators (including circulation/vacuum chamber and falling film) 20     *     1   Jul   2017
    Powder bins 20     *     1   Jul   2017
    Sifters 15     *     1   Jul   2017
Assets for ice cream manufacturing:
    Blenders and mixers:
        Bench mounted planetary mixers 15     *     1 Jul 2018
        Hand-held stick blenders 5     *     1 Jul 2018
    Enrobers (including dippers) 15     *     1 Jul 2018
    Extruders and extrusion line stick inserters 15     *     1 Jul 2018
    Freezing assets:
        Blast freezers and freezer tunnels/hardening tunnels (excluding cabinet style self-contained blast freezers) 15     *     1 Jul 2018
        Cabinet style self-contained blast freezers 10     *     1 Jul 2018
    Ice cream churners/freezers 15     *     1 Jul 2018
    Moulding machines, moulds and moulding line stick inserters 15     *     1 Jul 2018
    Ovens 15     *     1 Jul 2018
    Portable batch pasteurisers 12     *     1 Jul 2018
    Slush machines 10     *     1 Jul 2018
Assets for yoghurt manufacturing: 1   Jul   2017
    Aerators 15     *     1   Jul   2017
    Fruit dosing system assets 15     *     1   Jul   2017
    Fermentation tanks 20     *     1   Jul   2017
    Incubation room assets:
        Fans 4     *     1   Jul   2017
        Heaters 8     *     1   Jul   2017
        Insulated sandwich panels 20     *     1   Jul   2017
Packaging assets:
    Bottle and lid unscramblers 15     *     1   Jul   2018
    Butter patting machines 20     *     1 Jul 2018
    Cartoning assets (including carton and case erecting, packing and closing machines, and carton and box sealers/tapers) 15     *     1   Jul   2018
    Checkweighers 10     *     1   Jul   2016
    Cheese wrapping machines (including overwrappers and thermoforming machines) 12     *     1   Jul   2017
    Debaggers (debagging tables) 20     *     1   Jul   2016
    Filling and sealing/capping machines (including various types used in the industry such as bag, bin, bottle, bulk, can, carton, pouch and tub filling and sealing/capping machines; form fill and seal machines; preformed cup filling and sealing machines; seamers and clinchers) 15     *     1   Jul   2018
    Flow wrappers (including continuous heat seal wrappers) 15     *     1 Jul 2018
    Inkjet and laser label printers 7     *     1   Jul   2016
    Palletisers and depalletisers 15     *     1   Jul   2016
    Palletising robots 10     *     1   Jul   2016
    Product identification labellers (including coding machines and label applicators) 10     *     1   Jul   2016
    Shrink tunnels 10     *     1   Jul   2017
    Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines) 12     *     1   Jul   2016
Fruit and vegetable processing
(11400)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Dried fruit (other than sun-dried) manufacturing assets:
    Packaging assets:
        Box sealers (including taping machines) 10     *     1 Jul 2018
        Carton erecting, packing and closing machines (including cartoners) 15     *     1 Jul 2018
        Form fill and seal machines - see Table B Packaging machines
        Labellers - see Table B Packaging machines
        Multihead weighers - see Table B Packaging machines
        Palletisers - see Table B Packaging machines
        Wrapping machines (including pallet wrappers, shrink wrappers and stretch wrappers) - see Table B Packaging machines
    Processing assets:
        Aspirators 20     *     1 Jul 2018
        Cappers and destemmers 15     *     1 Jul 2018
        Cookers 15     *     1 Jul 2018
        Cooling tunnels 15     *     1 Jul 2018
        Drying assets (including dehydrators and dryers) 20     *     1 Jul 2018
        Mixers 15     *     1 Jul 2018
        Pitters 15     *     1 Jul 2018
        Riddles (including pre-riddles and rotary sieves) 15     *     1 Jul 2018
        Shaker tables 15     *     1 Jul 2018
        Sulphur tanks 15     *     1 Jul 2018
        Washing assets (including barrel washers, brush washers and ripple washers) 15     *     1 Jul 2018
    Product and raw material handling assets:
        Bins 10     *     1 Jul 2018
        Bin tippers 15     *     1 Jul 2018
        Conveyors and elevators 15     *     1 Jul 2018
    Quality control and inspection assets:
        Colour sorters and laser scanners 10     *     1 Jul 2018
        Inspection equipment (including checkweighers and metal detectors) - see Table B Packaging machines
        Testing equipment 15     *     1 Jul 2018
    Support assets:
        Coolrooms - see Table B Refrigeration assets
        Weighers 20     *     1 Jul 2018
Fruit juice and fruit juice drink manufacturing assets:
    Evaporators (used in concentrate manufacture) 20     *     1   Jul   2010
    Extraction assets:
        Break tanks 20     *     1   Jul   2010
        Centrifugal decanters 15     *     1   Jul   2010
        Crushing and milling assets (including hammer mills) 15     *     1   Jul   2010
        Extractors (including presses and reamers) 20     *     1   Jul   2010
        Filters (including membrane, pressure and vacuum filters) 20     *     1   Jul   2010
        Finishers 20     *     1   Jul   2010
        Fruit sizing assets (including sizing belts/heads and sorting tables) 10     *     1   Jul   2010
        Pulp and rind mincers 20     *     1   Jul   2010
        Pulper-finishers 15     *     1   Jul   2010
        Roller/spreaders 20     *     1   Jul   2010
        Tomato choppers 15     *     1   Jul   2010
        Washers (including brush washers, flume tanks and pre-clean water hoppers) 15     *     1   Jul   2010
    Filling and sealing assets:
        Bottle inverters 20     *     1   Jul   2010
        Capping machines 15     *     1   Jul   2010
        Cap sorters 10     *     1   Jul   2010
        Container dryers (incorporating air knives and blowers) 10     *     1   Jul   2010
        Cooling and warming tunnels (including bottle warmers and water spray cooling tunnels) 15     *     1   Jul   2010
        Filling machines (including aseptic fillers, bag in box fillers, cup fillers, gable top carton fillers and plastic bottle fillers) 20     *     1   Jul   2010
    Handling assets:
        Bottle rinsing machines 20     *     1   Jul   2010
        Bottle unscramblers 15     *     1   Jul   2010
        Depalletisers 20     *     1   Jul   2010
        Palletisers 20     *     1   Jul   2010
        Stretch wrappers (pallet wrappers) 15     *     1   Jul   2010
    Inspection assets:
        Checkweighers 10     *     1   Jul   2010
        Vacuum seal testers 10     *     1   Jul   2010
        Vision inspection assets (including cap inspection/rejection systems and label inspection machines) 6     *     1   Jul   2010
    Packing assets:
        Cartoning assets (including carton and case erectors, carton sealers, case packers and overpackers) 15     *     1   Jul   2010
        Coding machines (including container coders and outer date coders) 7     *     1   Jul   2010
        Hot melt adhesive (spot glue) applicators 10     *     1   Jul   2010
        Label applicators 7     *     1   Jul   2010
        Labellers 10     *     1   Jul   2010
        Multipack machines 10     *     1   Jul   2010
        Shrink sleeve applicators 15     *     1   Jul   2010
        Shrinkwrappers 15     *     1   Jul   2010
        Straw applicators 20     *     1   Jul   2010
    Support assets:
        Air compressors and receivers 20     *     1   Jul   2010
        Bins, cages and hoppers 20     *     1   Jul   2010
        Boilers 20     *     1   Jul   2010
        Clean-in-place (CIP) system assets (including pipes, pumps and tanks) 15     *     1   Jul   2010
        Control system assets (excluding personal computers but including program logic controllers (PLCs) and switchgear) 10     *     1   Jul   2010
        Conveyors (including augers, belt conveyors and bucket elevators) 15     *     1   Jul   2010
        Fruit concentrate drum tippers 15     *     1   Jul   2010
        Laboratory equipment:
            Electronic (including high performance liquid chromatography or HPLC machines, refractometers, spectrometry machines and titrimetric analysers) 7     *     1   Jul   2010
            Non-electronic 10     *     1   Jul   2010
        Pasteurisation assets:
            Pasteurisers (including heat exchangers) 15     *     1   Jul   2010
            Tunnel pasteurisers 10     *     1   Jul   2010
        Pipes 25     *     1   Jul   2010
        Pumps:
            Cavity pumps 10     *     1   Jul   2010
            Others (including centrifugal pumps) 15     *     1   Jul   2010
        Refrigeration assets (including compressors, cooling towers, condensers and pumps) 15     *     1   Jul   2010
        Valves 10     *     1   Jul   2010
        Water treatment filters:
            Carbon filters 15     *     1   Jul   2010
            Membrane filters generally (including microfiltration (MF), nanofiltration (NF) and reverse osmosis (RO) membrane filters) 7     *     1   Jul   2010
            UF membrane filters 5     *     1   Jul   2010
        Weighbridges 20     *     1   Jul   2010
    Tanks:
        Blending and mixing tanks 25     *     1   Jul   2010
        Debittering tanks 30     *     1   Jul   2010
        Storage tanks:
            Generally 30     *     1   Jul   2010
            Jacketed 20     *     1   Jul   2010
            Refrigerated 20     *     1   Jul   2010
        Waste water storage/treatment tanks 20     *     1   Jul   2010
Jam, pickles and sauces manufacturing assets:
    Filling and sealing assets:
        Bottle rinsing machines 10     *     1 Jul 2018
        Capping machines 15     *     1 Jul 2018
        Denesters 10     *     1 Jul 2018
        Filling machines (including aseptic, bucket and portion control) 15     *     1 Jul 2018
        Jar de-palletisers 15     *     1 Jul 2018
        Lid descramblers, cap sorters and hoppers 15     *     1 Jul 2018
    Packaging assets:
        Carton erecting, packing and closing machines (including cartoners) 12     *     1 Jul 2018
        Labellers - see Table B Packaging machines
        Palletisers 10     *     1 Jul 2018
        Wrapping machines (including pallet wrappers, shrink wrappers and stretch wrappers) - see Table B Packaging machines
    Processing assets:
        Brush finishers and pulper finishers 15     *     1 Jul 2018
        Cookers 10     *     1 Jul 2018
        Cooling tunnels (including water cooling tunnels) 15     *     1 Jul 2018
        Micro filters 20     *     1 Jul 2018
        Pasteurisers 15     *     1 Jul 2018
        Pectin mixers 10     *     1 Jul 2018
        Pipes and pipelines (including pigging) 15     *     1 Jul 2018
        Tanks and vats (including blending, holding and mixing tanks) 15     *     1 Jul 2018
    Quality control and inspection assets:
        Metal detectors and camera vision scanners 10     *     1 Jul 2018
    Support assets:
        Accumulation tables and turntables 15     *     1 Jul 2018
        Air compression assets (including air compressors, air dryers and air receivers) 10     *     1 Jul 2018
        Boilers - see Table B Boilers
        Conveyors 15     *     1 Jul 2018
        Exhaust systems 10     *     1 Jul 2018
        Heat exchangers 10     *     1 Jul 2018
        Pumps (including cavity, diaphragm and lobe) 15     *     1 Jul 2018
Preserved fruit and vegetable manufacturing assets:
    Filling and sealing assets:
        Canning assets (including can loaders, closers and seamers) 10     *     1 Jul 2018
        Capping machines:
            Cappers 10     *     1 Jul 2018
            Induction sealers 5     *     1 Jul 2018
        Filling machines (including aseptic, bag in box, cup, direct and piston) 10     *     1 Jul 2018
    Packaging assets:
        Carton erecting, packing and closing machines (including cartoners) 15     *     1 Jul 2018
        Labellers 10     *     1 Jul 2018
        Palletisers and depalletisers - see Table B Packaging machines
        Wrapping machines (including pallet wrappers, shrink wrappers and stretch wrappers) - see Table B Packaging machines
    Processing assets:
        Blanchers and paste finishers (including bean and spaghetti) 12     *     1 Jul 2018
        Concentrates and syrup assets (including centrifuges, decanters and syrupers) 15     *     1 Jul 2018
        Cookers:
            Rotary atmospheric sterilisers 20     *     1 Jul 2018
            Rotary pressure sterilisers 10     *     1 Jul 2018
            Static retorts 15     *     1 Jul 2018
        Crushing mills 30     *     1 Jul 2018
        Graders 15     *     1 Jul 2018
        Peelers:
            Chemical (including caustic) 10     *     1 Jul 2018
            Mechanical (including ginacas and magnesium scrubbers) 5     *     1 Jul 2018
        Pitters and repitters 20     *     1 Jul 2018
        Slicers and resizers 15     *     1 Jul 2018
        Tanks and vats (including blending, holding and mixing tanks) 15     *     1 Jul 2018
    Quality control and inspection assets:
        Colour sorters 10     *     1 Jul 2018
        Inspection equipment (including checkweighers and metal detectors) - see Table B Packaging machines
    Support assets:
        Bin tippers 20     *     1 Jul 2018
        Control systems - see Table B Control systems and control system assets
            Conveyors and elevators 15     *     1 Jul 2018
        Filtration systems 15     *     1 Jul 2018
        Pasteurisers (including heat exchangers) 10     *     1 Jul 2018
        Pumps 10     *     1 Jul 2018
Oil and fat manufacturing
(11500)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Edible oil or fat, blended, modified, refined or solvent extracted manufacturing assets (including canola, safflower, soybean):
    Preparatory and extraction assets:
        Preparatory and mechanical extraction assets:
            Breaking assets (including dehullers and crackers) 20     *     1   Jul   2012
            Cookers (including conditioners and preheaters) 25     *     1   Jul   2012
            Extruders (including screw presses) 20     *     1   Jul   2012
            Milling and grinding assets (including flakers, hammer mills and roller mills) 20     *     1   Jul   2012
            Pumps 8     *     1   Jul   2012
            Vibratory screens 15     *     1   Jul   2012
        Solvent extraction system assets:
            Distillation system assets (incorporating distillation columns, steam economisers, condensers, evaporators and oil strippers) 30     *     1   Jul   2012
            Meal and cake processing assets (incorporating desolventisers, toasters, drying and cooling assets) 30     *     1   Jul   2012
            Mineral oil recovery system assets (incorporating heat exchangers, mineral oil scrubbers and oil strippers) 30     *     1   Jul   2012
            Solvent extractors (including hoppers and conveyors) 30     *     1   Jul   2012
            Solvent water separation system assets (incorporating condensers, solvent water separators, steam ejectors and solvent receivers) 30     *     1   Jul   2012
    Margarine and shortening processing assets:
        Pasteurisers 15     *     1   Jul   2012
        Pin rotor machines (including plasticators and complectors) 25     *     1   Jul   2012
        Refrigeration assets (including compressors, condensers, evaporators and pumps) 15     *     1   Jul   2012
        Scraped surface heat exchangers (including perfectors and crystallisers) 25     *     1   Jul   2012
    Measuring and monitoring assets:
        Belt weighers 15     *     1   Jul   2012
        Flow meters 10     *     1   Jul   2012
        Laboratory assets:
            Colorimeters 10     *     1   Jul   2012
            Furnace ovens 15     *     1   Jul   2012
            Gas chromatograph analysers 10     *     1   Jul   2012
            Moisture and protein analysers, electronic (including near infrared analysers) 10     *     1   Jul   2012
            Spectrophotometers 15     *     1   Jul   2012
            Vacuum separators 10     *     1   Jul   2012
        Seed samplers, hydraulic driven 10     *     1   Jul   2012
    Support assets:
        Centrifuges, decanters and separators 20     *     1   Jul   2012
        Cooling towers (including packaged type) 20     *     1   Jul   2012
        Deodorisers 30     *     1   Jul   2012
        Drying assets (including vacuum dryers) 20     *     1   Jul   2012
        Emission control assets:
            Dust collection assets (including ductwork, dust collectors, scrubbers and fans) 20     *     1   Jul   2012
            Environmental control assets (including scrubbers, ductwork, fans, biofilters and concrete containers) 20     *     1   Jul   2012
        Filtration assets:
            Plate and frame presses and polished filters 30     *     1   Jul   2012
            Pressure leaf filters 20     *     1   Jul   2012
        Heat exchangers 15     *     1   Jul   2012
        Pipes and pipelines 25     *     1   Jul   2012
        Pumps 15     *     1   Jul   2012
        Stacks (steel flues) 20     *     1   Jul   2012
        Tanks and vessels:
            Bulk oil storage tanks 30     *     1   Jul   2012
            Other:
                Steel 20     *     1   Jul   2012
                Stainless steel 30     *     1   Jul   2012
Linseed or flaxseed and other edible, non-modified, refined or solvent extracted oil processing assets (including chai, hemp, acacia and excluding olive oil):
    Preparatory and extraction assets:
        Cleaning and pre-cleaning assets (including seed cleaners and vibratory screens) 15     *     1   Jul   2017
        Cookers 15     *     1   Jul   2017
        Crushing and breaking assets (including grinders, flaking machines and seed crackers) 20     *     1   Jul   2017
        Extruders (including expellers and screw presses) 15     *     1   Jul   2017
        Filtration assets (including plate and frame presses and pressure leaf filters) 15     *     1   Jul   2017
        Pipes and pipelines 20     *     1   Jul   2017
        Tanks and vats 15     *     1   Jul   2017
Olive oil processing assets 15     *     1   Jul   2008
Packaging assets:
    Bag sewers - see Table B Packaging machines
    Capping machines 15     *     1   Jul   2012
    Cartoning assets (including carton and case erecting, packing and closing machines) 15     *     1   Jul   2017
    Coding machines 10     *     1   Jul   2012
    Filling machines 20     *     1   Jul   2017
    Labellers 10     *     1   Jul   2017
    Palletisers and depalletisers 20     *     1   Jul   2012
    Platform scales - see Table B Platform scales
    Robots (pick and place packaging machines) 10     *     1   Jul   2012
    Wrapping machines (including shrink and stretch wrappers) 15     *     1   Jul   2012
Quality control assets (including metal detectors and magnets) 10     *     1   Jul   2012
Receiving and storage assets:
    Bins and containers 20     *     1   Jul   2017
    Silos:
        Conditioning/sealed 20     *     1   Jul   2017
        Meal 20     *     1   Jul   2012
        Seed 30     *     1   Jul   2012
    Underground seed storage assets (including concrete dump pits) 40     *     1   Jul   2012
Seed and product handling assets:
    Augers, conveyors, elevators and hoppers 15     *     1   Jul   2017
Support assets:
    Control systems (excluding personal computers) - see Table B Control systems and control system assets
    Cool rooms - see Table B Refrigeration assets
    Forklifts - see Table B Forklifts
    Generators - see Table B Power supply assets
    Weighbridges - see Table B Weighbridges
Grain mill product manufacturing
(11610)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Flour milling assets:
    Grain cleaning, milling and refining assets:
        Extraction and evaporation assets:
            Blowers, fans and evaporative coolers 15     *     1   Jul   2017
            Control systems (dust collectors) - see Table B Control systems and control system assets
            Cyclones and dust collectors 20     *     1   Jul   2017
        Grain screen cleaners 12     *     1   Jul   2017
        Gravity tables or separators 20     *     1   Jul   2017
        Hammer mills 15     *     1   Jul   2017
        Horizontal scourers 13     *     1   Jul   2017
        Intake separators 20     *     1   Jul   2017
        Intensive dampeners 20     *     1   Jul   2017
        Plan sifters 20     *     1   Jul   2017
        Purifiers 20     *     1   Jul   2017
        Roller mills 20     *     1   Jul   2017
        Rotary sieves 12     *     1   Jul   2017
    Packaging assets:
        Bag sewers - see Table B packaging machines
        Carton erecting, packing and closing machines (including cartoners) 15     *     1   Jul   2017
        Hoists 15     *     1   Jul   2017
        Inspection equipment (including check weighers, metal detectors, counting machines etc) - see Table B Packaging machines
        Label applicators 10     *     1   Jul   2017
        Multihead and singlehead weighers - see Table B Packaging machines
        Palletisers and depalletisers 15     *     1   Jul   2017
        Vertical form fill and seal/volumetric fillers (including valve bag fillers) 15     *     1   Jul   2017
        Weighers 25     *     1   Jul   2017
        Wrapping machines (including pallet wrappers, shrink wrappers, stretch wrappers) - see Table B Packaging machines
    Product and raw material handling and receiving assets:
        Conveyors (including belt, chain, drag, screw) 15     *     1   Jul   2017
        Elevators 20     *     1   Jul   2017
        Silos:
            Concrete 50     *     1   Jan   2004
            Conditioning/sealed 20     *     1   Jul   2017
            Flexible 10     *     1   Jul   2017
            Galvanised 30     *     1   Jan   2004
            Steel 40     *     1   Jan   2004
        Weighbridges - see Table B Weighbridges
    Quality control assets:
        Laboratory testing equipment (including near infrared analysers) 10     *     1   Jul   2017
        Test kitchen assets (including dough makers, breadmakers, ovens, provers) 10     *     1   Jul   2017
        Test mills 25     *     1   Jul   2017
Malt manufacturing assets:
    Barley and malt cleaning assets (including deculmers, dust extractors, indented cylinders, magnetic cleaners, malt shakers, screeners) 15     *     1   Jul   2008
    Barley and malt handling assets:
        Augers, conveyors and elevators 15     *     1   Jul   2008
        Silos:
            Galvanised construction 30     *     1   Jul   2008
            Steel construction 40     *     1   Jul   2008
        Weighbridges/weighers 20     *     1   Jul   2008
    Clean-in-place (CIP) system assets (including pipes, pumps and tanks) 15     *     1   Jul   2008
    Control systems (excluding personal computers) 10     *     1   Jul   2008
    Germination assets:
        Above/below floor cleaning systems 15     *     1   Jul   2008
        Aeration blowers 15     *     1   Jul   2008
        Carbon dioxide (C O2) extraction units 15     *     1   Jul   2008
        Loaders/unloaders/turners 15     *     1   Jul   2008
        Vessels:
            Concrete 40     *     1   Jul   2008
            Rotating drums 20     *     1   Jul   2008
            Stainless steel 25     *     1   Jul   2008
    Kiln assets:
        Fans 15     *     1   Jul   2008
        Gas burners 15     *     1   Jul   2008
        Heat exchanger systems 20     *     1   Jul   2008
        Heat recovery systems 20     *     1   Jul   2008
        Kilns:
            Concrete 40     *     1   Jul   2008
            Stainless steel 25     *     1   Jul   2008
        Loaders/unloaders/turners 15     *     1   Jul   2008
    Refrigeration assets (including chillers, compressors, condensers, evaporative coolers and pumps) 15     *     1   Jul   2008
    Steeping assets:
        Above floor/below floor cleaning systems 15     *     1   Jul   2008
        Slurry tanks 25     *     1   Jul   2008
        Steeping vessels:
            Concrete 40     *     1   Jul   2008
            Rotating drums 20     *     1   Jul   2008
            Stainless steel 25     *     1   Jul   2008
    Waste water treatment assets:
        Aerators 20     *     1   Jul   2008
        Blowers 20     *     1   Jul   2008
        Clarifiers 20     *     1   Jul   2008
        Digester/aeration tanks 25     *     1   Jul   2008
        Reverse osmosis system assets 20     *     1   Jul   2008
Rice milling assets:
    Grain cleaning, milling and refining assets:
        Colour sorters 10     *     1   Jul   2017
        De-stoners (including aspirators) 15     *     1   Jul   2017
        Extraction and evaporation assets (including blowers, dust collectors, dryers, fans) 15     *     1   Jul   2017
        Flow weighers 20     *     1   Jul   2017
        Hullers 15     *     1   Jul   2017
        Intake separators 20     *     1   Jul   2017
        Length graders 20     *     1   Jul   2017
        Paddy cleaners and pre-cleaners 20     *     1   Jul   2017
        Paddy separators 15     *     1   Jul   2017
        Plan sifters 20     *     1   Jul   2017
        Thickness grading assets (including scalpers and rotary screens) 20     *     1   Jul   2017
        Whiteners (including abrasive and friction whiteners) 15     *     1   Jul   2017
    Packaging assets:
        Cartoning assets (including bagging machines, bag sealers, carton and case erecting, packing and closing machines) - see Table B Packaging machines
        Palletisers and depalletisers 15     *     1   Jul   2017
        Weighers 20     *     1   Jul   2017
        Wrapping machines (including pallet wrappers, shrink wrappers, stretch wrappers and strapping machines) - see Table B Packaging machines
    Product and raw material handling and receiving assets:
        Augers, conveyors and elevators 15     *     1   Jul   2017
    Quality control assets:
        Inspection equipment (including check weighers and metal detectors) 10     *     1   Jul   2017
        Laboratory equipment (including moisture testing machines) 10     *     1   Jul   2017
        Magnets 10     *     1   Jul   2017
    Support assets:
        Air compressors - see Table B Air compression assets generally (including air compressors, air dryers and air receivers)
        Fumigation systems 15     *     1   Jul   2017
Cereal and pasta product manufacturing
(11620)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Ancillary assets:
    Bin washers 15     *     1   Jul   2008
    Blowers and fans:
        Generally 25     *     1   Jul   2008
        Used in materials handling 15     *     1   Jul   2008
    Clean-in-place (CIP) systems 15     *     1   Jul   2008
    Control systems (excluding personal computers) 10     *     1   Jul   2008
    Dust collection assets (including cyclones) 20     *     1   Jul   2008
    Extrusion die washers 5     *     1   Jul   2008
    Racks and shelving 20     *     1   Jul   2008
    Scales (electronic scales and load cells) 10     *     1   Jul   2008
    Water chillers 20     *     1   Jul   2008
    Water filtration and softening assets (including reverse osmosis assets) 15     *     1   Jul   2008
Cereal food manufacturing assets:
    Baked cereal bar product manufacturing assets - see Table A Bakery product manufacturing (11710 to 11740)
    Cold formed and nut based cereal bar manufacturing assets:
        Cooling tunnels 20     *     1   Jul   2008
        Enrobers 12 ½     *     1   Jul   2008
        Guillotines 15     *     1   Jul   2008
        Slab formers (sheeters) 15     *     1   Jul   2008
        Slitters 15     *     1   Jul   2008
        Spreaders 15     *     1   Jul   2008
        Syrup cookers and kettles (including fire cookers) 15     *     1   Jul   2008
        Tempering machines 15     *     1   Jul   2008
    General cereal food processing assets:
        Blenders and mixers (including drum mixers, paddle blenders/mixers and ribbon blenders/mixers) 15     *     1   Jul   2008
        Ovens (electric and gas-fired) 20     *     1   Jul   2008
    Ready-to-eat cereal manufacturing assets (including extruded, co-extruded, flaked and puffed cereal manufacturing assets):
        Coating assets (including coating applicators and drum coaters) 15     *     1   Jul   2008
        Cookers 15     *     1   Jul   2008
        Delumpers (lump breakers) 10     *     1   Jul   2008
        Dryers:
            Flite dryers 30     *     1   Jul   2008
            Fluid bed dryers 20     *     1   Jul   2008
            Others (including belt and coating dryers) 15     *     1   Jul   2008
        Extruders 20     *     1   Jul   2008
        Feeders (including loss-in-weight and screwtype feeders) 10     *     1   Jul   2008
        Milling machines (including flaking mills, pellet mills and shredding mills) 20     *     1   Jul   2008
        Steam preconditioners 10     *     1   Jul   2008
Packaging assets (including cartoners, casepackers, case palletisers, checkweighers, fillers, label applicators, robotic pick and place packaging machines, shrink wrappers and stretch wrappers etc) 12     *     1   Jul   2008
Pasta manufacturing assets:
    Blenders and mixers 15     *     1   Jul   2008
    Cooling assets (including chillers and coolers) 10     *     1   Jul   2008
    Dryers 15     *     1   Jul   2008
    Extrusion dies 2     *     1   Jul   2008
    Fill preparation assets:
        Cookers/kettles 15     *     1   Jul   2008
        Mincers 15     *     1   Jul   2008
    Long goods/short goods pasta making assets (including blanchers/cookers, formers, gnocchi making machines, laminators, presses, ravioli making machines, sheeters etc) 12 ½     *     1   Jul   2008
    Pasteurisers 15     *     1   Jul   2008
Product and raw material receiving and handling assets:
    Aspirators 20     *     1   Jul   2008
    Bins and hoppers (including tote bins, intermediate bulk containers, scaling bins etc):
        Mild and stainless steel 15     *     1   Jul   2008
        Others (including plastic and fibreglass) 10     *     1   Jul   2008
    Bulker bag unloaders (including electric hoist, forklift and trolley based unloaders) 15     *     1   Jul   2008
    Conveyors (including belt, bucket, roller and screw conveyors) 15     *     1   Jul   2008
    Silos:
        Steel 30     *     1   Jul   2008
        Used for flour (semolina) 25     *     1   Jul   2008
    Storage tanks (including jacketed tanks) 20     *     1   Jul   2008
    Tipping stations (tote bin dumpers) 15     *     1   Jul   2008
Quality control assets:
    Metal detectors 10     *     1   Jul   2008
    X-ray detectors 5     *     1   Jul   2008
Bakery product manufacturing
(11710 to 11740)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Baking assets used by large-scale manufacturers of biscuits, bread, cakes, pastries and pies:
    Ancillary assets (including basket/crate washers, basket stack movers, crate/pan stackers and unstackers, depanners/detinners, foil handling denesters, oil spray units, pan cleaners, and topping applicators) 15     *     1   Jan   2002
    Automatic pan storage units 20     *     1   Jan   2002
    Automatic product handling assets (including basket loaders and basket stackers) 15     *     1   Jan   2002
    Bread crumb assets (including baggers, debaggers, hammer mills, ovens, screw conveyors and sifters) 20     *     1   Jan   2002
    Conveyors:
        Generally 15     *     1   Jan   2002
        Infloor 12     *     1   Jan   2002
    Cooling and refrigeration assets:
        Cooling tunnels, tray and vacuum coolers 20     *     1   Jan   2002
        Freezers (including blast freezer, plate freezer) 15     *     1   Jan   2002
        Spiral coolers, spiral freezers 10     *     1   Jan   2002
    Final provers (mechanical type) 15     *     1   Jan   2002
    Final provers (rack type) 8     *     1   Jan   2002
    Make-up assets (including croissant making machines, crumpet making machines, crumbers, cutters, depositors, dividers, dough pumps, dough piece check weighers, extruders, final moulder/panners, first/intermediate provers, gauge rolls, laminators, meat cookers, meat extruders, moulders, muffin making machines, pie making machines, roll making machines, rounder/airflow handers, sheeters and stampers) 12 ½     *     1   Jan   2002
    Mixing assets (including bowl/dough hoists/tippers, meat mincers, meat mincer/blenders, mixers generally and mixer water assets) 15     *     1   Jan   2002
    Ovens:
        Rack ovens 8     *     1   Jan   2002
        Tray type ovens (including swing tray) 20     *     1   Jan   2002
        Tunnel ovens:
            Generally 20     *     1   Jan   2002
            Lidding systems 10     *     1   Jan   2002
    Packaging assets (including accumulators, bag closers, bread baggers, box and carton making machines, finished product check weighers, flow wrappers, metal detectors, robotic pick and place assets and shrink wrappers) 10     *     1   Jan   2002
    Proof and bake systems:
        Spiral oven 15     *     1   Jan   2002
        Spiral prover 10     *     1   Jan   2002
    Secondary process assets (including cake folders, creamers, depositors, enrobers, icing machines, sandwiching machines and sprinklers) 12 ½     *     1   Jan   2002
    Slicers (including bread band slicers, cake slicers and reciprocating blade slicers) 10     *     1   Jan   2002
    Storage, feeding and ingredient handling assets:
        Flour silos 25     *     1   Jan   2002
        Blowers, flour sifters and grain soak systems 15     *     1   Jan   2002
        Weighers 10     *     1   Jan   2002
Bakery product manufacturing (non-factory based)
(11740)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Retail bread, biscuit, cake and pastry baking assets:
    Bread slicers 7     *     1   Jan   2002
    Bun dividers/rounders 8     *     1   Jan   2002
    Fixed bowl spiral mixers 7     *     1   Jan   2002
    Hydraulic dough dividers 7     *     1   Jan   2002
    Moulders 8     *     1   Jan   2002
    Ovens (convection) 8     *     1   Jan   2002
    Ovens (multi-decked, rotating rack or static rack, rotating deck) 10     *     1   Jan   2002
    Planetary mixers 7     *     1   Jan   2002
    Provers/prover retarders 6     *     1   Jan   2002
    Semi-automated baguette, bread and bread roll making assets 12     *     1   Jan   2002
    Semi-automated doughnut making assets 8     *     1   Jan   2002
Sugar manufacturing
(11810)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Sugar milling assets:
    Cane delivery assets:
        Cane bin assets:
            Rail bins 20     *     1   Jul   2011
            Rail bin automatic coupling/de-coupling devices 12     *     1   Jul   2011
            Road bins 12     *     1   Jul   2011
        Rail assets (excluding cane bin assets) - see Table A Rail freight and passenger transport services (47100 to 47200)
        Receival station assets:
            Cane levellers 20     *     1   Jul   2011
            Cane receival hoppers 25     *     1   Jul   2011
            Tipplers 25     *     1   Jul   2011
            Weighbridges 20     *     1   Jul   2011
    Cane juice extraction assets:
        Cane shredding machines (incorporating drives) 30     *     1   Jul   2011
        Crushing mills (incorporating drives) 30     *     1   Jul   2011
        Rotary juice screens 15     *     1   Jul   2011
    Cane juice filtration and clarification assets:
        Clarifiers 25     *     1   Jul   2011
        Flash tanks 20     *     1   Jul   2011
        Juice heaters 20     *     1   Jul   2011
        Lime and mud storage bins 25     *     1   Jul   2011
        Lime slakers 20     *     1   Jul   2011
        Mud mixers/minglers 20     *     1   Jul   2011
        Rotary vacuum mud filters 20     *     1   Jul   2011
    Evaporation and crystallisation assets:
        Centrifugals 25     *     1   Jul   2011
        Crystallisers 20     *     1   Jul   2011
        Evaporators 30     *     1   Jul   2011
        Magma mixers 20     *     1   Jul   2011
        Magma/massecuite distributors and receivers 20     *     1   Jul   2011
        Massecuite re-heaters 20     *     1   Jul   2011
        Seed vessels 20     *     1   Jul   2011
        Sugar melters 20     *     1   Jul   2011
        Vacuum pans 30     *     1   Jul   2011
        Vapour condensers:
            Mild steel 20     *     1   Jul   2011
            Stainless steel 30     *     1   Jul   2011
    Molasses storage assets:
        Coolers 15     *     1   Jul   2011
        Dams (earthworks only) 40     *     1   Jul   2011
        Dam bladders and covers 12     *     1   Jul   2011
        Tanks 30     *     1   Jul   2011
    Power generation assets:
        Ash filters (including rotary and horizontal belt vacuum filters) 15     *     1   Jul   2011
        Bagasse handling assets:
            Bagacillo collection systems 15     *     1   Jul   2011
            Bagasse bins (incorporating stacking and reclaim systems) 30     *     1   Jul   2011
        Other power generation assets - see Table A Electricity supply (26110 to 26400)
    Sugar drying and storage assets:
        Hoppers (weigh and feed) 25     *     1   Jul   2011
        Lump breakers 15     *     1   Jul   2011
        Rotary sugar dryers 25     *     1   Jul   2011
        Sugar storage bins and silos 30     *     1   Jul   2011
        Vibratory screens 15     *     1   Jul   2011
    Support assets:
        Air compression assets:
            Air dryers 12     *     1   Jul   2011
            Air receivers 20     *     1   Jul   2011
            Compressors 12     *     1   Jul   2011
            Packaged air compression systems 12     *     1   Jul   2011
        Blowers and fans 15     *     1   Jul   2011
        Control system assets:
            Control cabinets and switchgear 10     *     1   Jul   2011
            Instrumentation 10     *     1   Jul   2011
            Programmable logic controllers (PLCs) 10     *     1   Jul   2011
            Switchboards 20     *     1   Jul   2011
            Variable speed drives (VSDs) 10     *     1   Jul   2011
        Conveyors (including framework and enclosures) 20     *     1   Jul   2011
        Conveyor belt weighers 15     *     1   Jul   2011
        Dust collectors (including ducting, but excluding bagacillo collection systems) 20     *     1   Jul   2011
        Heat exchangers 15     *     1   Jul   2011
        Laboratory assets:
            Cutter grinders 15     *     1   Jul   2011
            Moisture determination ovens 10     *     1   Jul   2011
            Polarimeters 10     *     1   Jul   2011
            Rotary juice samplers 15     *     1   Jul   2011
            Spectrometers 10     *     1   Jul   2011
            Wet disintegrators 15     *     1   Jul   2011
        Overhead cranes - see Table B Cranes
        Piping and valves:
            Piping:
                Mild steel 15     *     1   Jul   2011
                Non ferrous 20     *     1   Jul   2011
                Stainless steel 25     *     1   Jul   2011
            Valves 10     *     1   Jul   2011
        Pumps 15     *     1   Jul   2011
        Tanks (excluding molasses storage tanks):
            Water storage tanks 25     *     1   Jul   2011
            Other tanks:
                Mild steel 20     *     1   Jul   2011
                Plastic 15     *     1   Jul   2011
                Stainless steel 30     *     1   Jul   2011
    Water treatment and cooling assets:
        Clarifiers 25     *     1   Jul   2011
        Cooling and effluent ponds 40     *     1   Jul   2011
        Cooling towers:
            Field erected 25     *     1   Jul   2011
            Packaged 15     *     1   Jul   2011
        Ion exchange systems 15     *     1   Jul   2011
Sugar refining assets:
    Affination assets:
        Centrifugals 25     *     1   Jul   2011
        Magma mixers 20     *     1   Jul   2011
        Melter liquor screens 15     *     1   Jul   2011
        Sugar melters 20     *     1   Jul   2011
    Clarification and de-colourising assets:
        Carbon regeneration kilns 15     *     1   Jul   2011
        Clarifiers 25     *     1   Jul   2011
        Deep bed filters 30     *     1   Jul   2011
        De-colourising columns:
            Carbon based 30     *     1   Jul   2011
            Resin based 20     *     1   Jul   2011
    Evaporation and crystallisation assets:
        Centrifugals 25     *     1   Jul   2011
        Evaporators 30     *     1   Jul   2011
        Magma/massecuite distributors and receivers 20     *     1   Jul   2011
        Vacuum pans 30     *     1   Jul   2011
        Vapour condensers:
            Mild steel 20     *     1   Jul   2011
            Stainless steel 30     *     1   Jul   2011
    Packaging assets:
        Bagging machines (including flow wrappers, form fill and seal machines, and roll wrapping machines) 15     *     1   Jul   2011
            Bottling assets:
            Bottle capping, filling and unscrambling machines 15     *     1   Jul   2011
            Syrup and treacle filter presses 15     *     1   Jul   2011
            UV disinfectors 15     *     1   Jul   2011
        Carton erecting, packing and closing machines (including cartoners) 15     *     1   Jul   2011
        Case erecting, packing and closing machines (including casepackers) 15     *     1   Jul   2011
        Inspection equipment (including check weighers, metal detectors, counting machines) 10     *     1   Jul   2011
        Multihead and singlehead weighers 15     *     1   Jul   2011
        Palletisers and de-palletisers 15     *     1   Jul   2011
        Product identification labellers (including decorating, applicator and coding machines) 10     *     1   Jul   2011
        Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines) 15     *     1   Jul   2011
    Sugar receival, drying, screening, and storage assets:
        Bins, hoppers and silos 30     *     1   Jul   2011
        Lump breakers 15     *     1   Jul   2011
        Rotary sugar dryers 25     *     1   Jul   2011
        Sugar throwers 15     *     1   Jul   2011
        Vibratory screens (including graders and scalpers) 15     *     1   Jul   2011
    Support assets:
        Air compression assets:
            Air dryers 12     *     1   Jul   2011
            Air receivers 20     *     1   Jul   2011
            Compressors 12     *     1   Jul   2011
            Packaged air compression systems 12     *     1   Jul   2011
        Blowers and fans 15     *     1   Jul   2011
        Boilers (packaged type only) 20     *     1   Jul   2011
        Control system assets:
            Control cabinets and switchgear 10     *     1   Jul   2011
            Instrumentation 10     *     1   Jul   2011
            Program logic controllers (PLCs) 10     *     1   Jul   2011
            Switchboards 20     *     1   Jul   2011
            Variable speed drives (VSDs) 10     *     1   Jul   2011
        Conveyors (including framework and enclosures):
            Packaging conveyors 15     *     1   Jul   2011
            Other conveyors 20     *     1   Jul   2011
        Cooling towers:
            Field erected 25     *     1   Jul   2011
            Packaged 15     *     1   Jul   2011
        Dust collectors (including ducting) 20     *     1   Jul   2011
        Heat exchangers 15     *     1   Jul   2011
        Pipes and valves:
            Pipes:
                Mild steel 15     *     1   Jul   2011
                Non ferrous 20     *     1   Jul   2011
                Stainless steel 25     *     1   Jul   2011
            Valves 10     *     1   Jul   2011
        Pumps 15     *     1   Jul   2011
        Refractometers 10     *     1   Jul   2011
        Spectrometers 10     *     1   Jul   2011
        Tanks:
            Water storage tanks 25     *     1   Jul   2011
            Other tanks:
                Mild steel 20     *     1   Jul   2011
                Plastic 15     *     1   Jul   2011
                Stainless steel 30     *     1   Jul   2011
        Weighbridges 20     *     1   Jul   2011
Confectionery manufacturing
(11820)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Chocolate making assets:
    Conches 20     *     1   Jul   2016
    Pre-refiners 12     *     1   Jul   2016
    Refiners 10     *     1   Jul   2016
    Tempering machines 15     *     1   Jul   2016
Enrobers (chocolate, coconut etc) 15     *     1   Jul   2016
Extruders and depositors (including egg spinners, fingers, formers, frozen cone, sheeting slab and slit, truffle rollers etc) 15     *     1   Jul   2016
Jelly and sugar lolly making assets:
    Cleaners (brush and laser) 10     *     1   Jul   2016
    Coating and dusting machines 15     *     1   Jul   2016
    Depositors (including nozzle plates, pistons and pumps) 12     *     1   Jul   2016
    Mouldboards and trays 7     *     1   Jul   2016
    Oiling machines 15     *     1   Jul   2016
    Starch conditioners 10     *     1   Jul   2016
    Starch moguls 10     *     1   Jul   2016
Packaging assets:
    Bagging machines (including flow wrappers, form fill seal machines, shaped foil wrappers, stick/bunch/sleeve wrappers etc) 15     *     1   Jul   2016
    Cartoning and boxing machines (including erectors, robots, case packers, palletisers, strappers etc) 12     *     1   Jul   2016
    Inspection equipment (including check weighers, metal detectors, scales, vision scanners etc) 8     *     1   Jul   2016
    Multihead and singlehead weighers 10     *     1   Jul   2016
Panning assets:
    Belt panners 15     *     1   Jul   2016
    Coating and polishing panners 20     *     1   Jul   2016
    Sugar panners 12     *     1   Jul   2016
Support assets:
    Cookers, drying rooms, ovens, roasters, mixers and melting stations (caramel, fruit, nougat, wafer etc) 15     *     1   Jul   2016
    Cooling tunnels 17     *     1   Jul   2016
    Cutters and guillotines 12     *     1   Jul   2016
    Moulds 4     *     1   Jul   2016
    Tanks and vats (chocolate, egg, syrup etc) 14     *     1   Jul   2016
Prepared animal and bird feed manufacturing
(11920)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Pet food manufacturing assets:
    Dry process assets:
        Batching systems 15     *     1   Jul   2013
        Blowing systems 15     *     1   Jul   2013
        Coating assets (including oil, tumble and vacuum coaters) 10     *     1   Jul   2013
        Coolers (including counterflow, horizontal and vertical) 15     *     1   Jul   2013
        Cooling systems (including fans and cyclones) 10     *     1   Jul   2013
        Dehumidifying systems (including silo munters) 10     *     1   Jul   2013
        Dosing systems (including liquid) 10     *     1   Jul   2013
        Dryers 15     *     1   Jul   2013
        Extruders 15     *     1   Jul   2013
        Hammer mills 15     *     1   Jul   2013
        Hoppers (including batch and surge) 15     *     1   Jul   2013
        Mixers (including batch and paddle) 15     *     1   Jul   2013
        Ovens (including horizontal, tunnel and vertical) 15     *     1   Jul   2013
        Pre-conditioners 10     *     1   Jul   2013
    Packaging assets:
        Bagging machines (including flow wrappers, form fill and seal machines and roll wrapping machines) 10     *     1   Jul   2013
        Can and tray labelling assets 10     *     1   Jul   2013
        Case erecting, packing and closing machines (including cartoners) 10     *     1   Jul   2013
        Inspection equipment (including checkweighers, metal detectors, counting machines etc) 10     *     1   Jul   2013
        Multihead and singlehead weighers 10     *     1   Jul   2013
        Palletisers and depalletisers 15     *     1   Jul   2013
        Robotic lid, tray and sealing assets 10     *     1   Jul   2013
        Robotic pick and place assets 10     *     1   Jul   2013
        Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines) 10     *     1   Jul   2013
    Raw material receiving, storage and handling assets:
        Chutes 15     *     1   Jul   2013
        Conveyors (including belt, chain, drag, screw and walking beam conveyors) 15     *     1   Jul   2013
        Elevators and distributors (including bucket and transfer elevators) 15     *     1   Jul   2013
        Hoppers (including batch and weigh hoppers) 15     *     1   Jul   2013
        Receival assets 15     *     1   Jul   2013
        Screw and weigh belt feeders 10     *     1   Jul   2013
        Silos 20     *     1   Jul   2013
        Storage bins 20     *     1   Jul   2013
        Tanks (including holding, liquid storage and water) 20     *     1   Jul   2013
    Support assets:
        Access platforms 20     *     1   Jul   2013
        Air compressors and receivers 10     *     1   Jul   2013
        Bins (including tippers and raw material bins) 15     *     1   Jul   2013
        Boilers 20     *     1   Jul   2013
        Cleaning systems (including vacuum) 15     *     1   Jul   2013
        Contra shears and drum filters 10     *     1   Jul   2013
        Control systems 10     *     1   Jul   2013
        Dust management assets (including bag and dust filters, dust collectors, dust extraction hood and ducting and exhaust fans and socks) 15     *     1   Jul   2013
        Effluent pumps 10     *     1   Jul   2013
        Effluent screens and filters 10     *     1   Jul   2013
        Emissions and odour control systems (incorporating exhaust fans, ducting and biofilters) 15     *     1   Jul   2013
        Fire prevention systems (incorporating fire protection system and water tanks) 20     *     1   Jul   2013
        Laboratory and analysing assets (including probes and samplers) 10     *     1   Jul   2013
        Pumps (including liquid feed) 10     *     1   Jul   2013
        Racking 20     *     1   Jul   2013
        Safety systems 20     *     1   Jul   2013
        Waste water ponds 25     *     1   Jul   2013
        Waste water treatment assets 20     *     1   Jul   2013
        Weighing assets (including weigh cells, heads and hoppers) 10     *     1   Jul   2013
    Wet process assets:
        Air purification and recycling systems 10     *     1   Jul   2013
        Basket tippers 10     *     1   Jul   2013
        Blending, dicing and mincing assets 10     *     1   Jul   2013
        Blowers 15     *     1   Jul   2013
        Canning and tray assets (including closers and fillers) 10     *     1   Jul   2013
        Chillers 15     *     1   Jul   2013
        Cooling towers 15     *     1   Jul   2013
        Cool rooms 15     *     1   Jul   2013
        Cutting assets (including knife and blade assemblies) 10     *     1   Jul   2013
        Dewatering assets 10     *     1   Jul   2013
        Drying assets 15     *     1   Jul   2013
        Extruders 15     *     1   Jul   2013
        Freezers 15     *     1   Jul   2013
        Frozen block warmers 10     *     1   Jul   2013
        Gravy make-up stations 15     *     1   Jul   2013
        Grinders 10     *     1   Jul   2013
        Hoppers (including batch and surge) 15     *     1   Jul   2013
        Mix slides and chutes 15     *     1   Jul   2013
        Mixers (including batch and paddle) 15     *     1   Jul   2013
        Pallet lifters and hoists 10     *     1   Jul   2013
        Refrigeration compressors 15     *     1   Jul   2013
        Retort cooking vessels 15     *     1   Jul   2013
        Retort trays 15     *     1   Jul   2013
        Seal thickness testing assets 10     *     1   Jul   2013
        Slicing and shredding assets 10     *     1   Jul   2013
        Stacking assets 15     *     1   Jul   2013
Prepared animal and bird feed manufacturing assets generally:
    Batching, grinding and mixing assets:
        Bins (including mash, outloading, surge, supply and raw material bins) 30     *     1   Jul   2012
        Control systems (including batching systems) 10     *     1   Jul   2012
        Dressers 10     *     1   Jul   2012
        Drum magnets 10     *     1   Jul   2012
        Evaporative coolers 10     *     1   Jul   2012
        Grinders 10     *     1   Jul   2012
        Hammer and roller mills 15     *     1   Jul   2012
        Heating chambers (including coils and heat exchangers) 12     *     1   Jul   2012
        Hoppers (including expansion, grinder, weigh and surge hoppers) 25     *     1   Jul   2012
        Liquid tanks (including molasses and tallow) 20     *     1   Jul   2012
        Load cells 10     *     1   Jul   2012
        Mixers (including paddle, premix and ribbon screw) 20     *     1   Jul   2012
        Pumps (including heat, molasses and water pumps) 7     *     1   Jul   2012
        Rotary valves 15     *     1   Jul   2012
        Shears 15     *     1   Jul   2012
        Turn heads 20     *     1   Jul   2012
    Drying, coating, cooling and addition assets:
        Coating assets (including oil, tumble and vacuum coaters) 12     *     1   Jul   2012
        Coolers (including counterflow, horizontal and vertical) 15     *     1   Jul   2012
        Cooling fans and cyclones 10     *     1   Jul   2012
        Dryers 15     *     1   Jul   2012
        Injection systems (including tallow) 15     *     1   Jul   2012
        Meters (including counterflow meters) 10     *     1   Jul   2012
        Post pellet addition systems (incorporating mixers) 10     *     1   Jul   2012
        Screening and sieving assets 10     *     1   Jul   2012
        Vacuum pump and piping 15     *     1   Jul   2012
    Liquid feed assets:
        Augers, conveyors and elevators 7     *     1   Jul   2012
        Bladders for molasses ponds 10     *     1   Jul   2012
        Bulk bag hangers 10     *     1   Jul   2012
        Covers for molasses ponds 10     *     1   Jul   2012
        Hoppers 10     *     1   Jul   2012
        Liners for tanks 5     *     1   Jul   2012
        Micro scales 7     *     1   Jul   2012
        Mixers 10     *     1   Jul   2012
        Mixing tanks for clay and other products 15     *     1   Jul   2012
        Pumps:
            Acid and urea pumps 3     *     1   Jul   2012
            Heat, molasses and water pumps 10     *     1   Jul   2012
        Silos (including polyvinylchloride (PVC) and steel construction) 15     *     1   Jul   2012
        Storage tanks (including polyvinylchloride (PVC) and steel construction) 15     *     1   Jul   2012
    Packaging assets:
        Bagging machines (including flow wrappers, form fill and seal machines and roll wrapping machines) 10     *     1   Jul   2012
        Case erecting, packing and closing machines (including cartoners) 10     *     1   Jul   2012
        Inspection equipment (including checkweighers, metal detectors, counting machines) 10     *     1   Jul   2012
        Multihead and singlehead weighers 10     *     1   Jul   2012
        Palletisers and depalletisers 15     *     1   Jul   2012
        Robotic pick and place, lid, tray and sealing assets 10     *     1   Jul   2012
        Wrapping machines (including shrink wrappers, stretch wrappers and strapping machines) 10     *     1   Jul   2012
    Pre-conditioning and extrusion assets:
        Boilers 20     *     1   Jul   2012
        Conditioners 10     *     1   Jul   2012
        Crumble rollers 20     *     1   Jul   2012
        Extruders 15     *     1   Jul   2012
        Pellet presses (including air flow and die feeder presses) 15     *     1   Jul   2012
        Pellet testers 10     *     1   Jul   2012
    Raw material receiving, storage and handling assets:
        Augers 10     *     1   Jul   2012
        Bulkheads 20     *     1   Jul   2012
        Chutes, deadboxes and diverters 10     *     1   Jul   2012
        Conveyors (including belt, drag, grain and screw conveyors) 15     *     1   Jul   2012
        Elevators and distributors (including bucket and transfer elevators) 15     *     1   Jul   2012
        Grain cleaning and shifting assets (including grain blowers and grain shifters) 15     *     1   Jul   2012
        Grain transfer drag chains 15     *     1   Jul   2012
        Portable conveying assets (including augers and belt conveyors) 5     *     1   Jul   2012
        Receival pits 30     *     1   Jul   2012
        Rotary and slide gates 10     *     1   Jul   2012
        Silos 30     *     1   Jul   2012
        Storage bins 20     *     1   Jul   2012
    Support assets:
        Air compressors 10     *     1   Jul   2012
        Dust management assets (including bag and dust filters, dust collectors, dust extraction hood and ducting and exhaust fans and socks) 15     *     1   Jul   2012
        Emissions and odour control systems (incorporating exhaust fans, ducting and biofilters) 15     *     1   Jul   2012
        Feed delivery bins 15     *     1   Jul   2012
        Fire prevention systems (incorporating fire protection system and water tanks) 20     *     1   Jul   2012
        Grain vacuum and silo sampling probes 5     *     1   Jul   2012
        Laboratory assets (including grain testing assets) 10     *     1   Jul   2012
        Near infrared transmission systems and analysers 7     *     1   Jul   2012
        Racking 20     *     1   Jul   2012
        Waste water treatment assets 20     *     1   Jul   2012
        Weighbridges 25     *     1   Jul   2012
Other food product manufacturing n.e.c.
(11990)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Coffee processing assets:
    Bins and hoppers (including gravity bins and holding bins) 20     *     1   Jul   2012
    De-stoners, gravity separators and magnetic separators 20     *     1   Jul   2012
    Extraction and evaporation assets (including decanters, evaporators/finishers, flash vessels/stripping columns, pressure vessels/cells, separators/clarifiers, spray driers, strainers and wet scrubbers) 20     *     1   Jul   2012
    Grinders 20     *     1   Jul   2012
    Material handling assets (including augers, belt conveyors, bucket elevators, elevators and vibratory conveyors) 15     *     1   Jul   2012
    Packaging assets:
        Form fill and seal packaging machines (including flat bottom, flat top and bottom, pillow shape, stand up and vacuum brick pack packaging machines) 12     *     1   Jul   2012
        Inspection equipment (including checkweighers, metal detectors, counting machines etc) 12     *     1   Jul   2012
        Multihead weighers 12     *     1   Jul   2012
    Process control valves 10     *     1   Jul   2012
    Roasters (including cooling trays) 20     *     1   Jul   2012
    Sample roasters 15     *     1   Jul   2012
    Silos 25     *     1   Jul   2012
    Smoke/odour elimination systems (incorporating afterburners, housing and piping) 15     *     1   Jul   2012
    Support assets:
        Air compressors 12     *     1   Jul   2012
        Boiler house assets 20     *     1   Jul   2012
        Clean-in-place (CIP) systems 15     *     1   Jul   2012
        Control system assets (including programmable logic controllers (PLCs) and variable speed drives (VSDs)) 10     *     1   Jul   2012
        Laboratory assets:
            Electronic (including analysers and spectrometers) 7     *     1   Jul   2012
            Generally 10     *     1   Jul   2012
        Pipes 20     *     1   Jul   2012
        Pumps 20     *     1   Jul   2012
        Racks 20     *     1   Jul   2012
        Scales 10     *     1   Jul   2012
        Tanks 30     *     1   Jul   2012
        Waste water treatment assets 20     *     1   Jul   2012
        Weighbridges 25     *     1   Jul   2012
Frozen pre-prepared food manufacturing assets (including frozen appetisers and finger foods such as dim sims and spring rolls, frozen french fries/potato chips, frozen pizzas and frozen pre-prepared meals):
    Ancillary and support assets:
        Air compression assets:
            Air dryers 10     *     1   Jul   2012
            Air receivers 20     *     1   Jul   2012
            Compressors and packaged air compression systems 15     *     1   Jul   2012
        Blowers and fans 15     *     1   Jul   2012
        Boilers 20     *     1   Jul   2012
        Clean-in-place (CIP) assets 10     *     1   Jul   2012
        Control systems generally 10     *     1   Jul   2012
        Conveyors (including auger conveyors, belt conveyors, bucket elevators, flume conveyors roller conveyors, web conveyors etc) 15     *     1   Jul   2012
        Dust collection systems 20     *     1   Jul   2012
        Fire control assets - use any relevant determination in Table B
        Frying oil reclaiming and cleansing systems (incorporating filtration equipment, storage tanks and ventilation hoods) 20     *     1   Jul   2012
        Heat exchangers 15     *     1   Jul   2012
        Holding and storage tanks generally (including water storage tanks) 20     *     1   Jul   2012
        Piping and reticulation lines (excluding fire water pipes) 25     *     1   Jul   2012
        Pumps (including cavity pumps, centrifugal pumps, lobe pumps etc) 10     *     1   Jul   2012
        Refrigeration and freezing assets:
            Chilled water systems generally (including chillers, condensers and cooling towers) 15     *     1   Jul   2012
            Cooling tunnels 20     *     1   Jul   2012
            Freezers:
                Generally (including blast freezers and plate freezers) 15     *     1   Jul   2012
                Spiral freezers 10     *     1   Jul   2012
            Insulation panels used in cold stores, cool rooms, freezer rooms etc - see Table B Refrigeration assets
        Uninterruptible power supply (UPS) assets - see Table B Power supply assets
        Valves 10     *     1   Jul   2012
        Waste water treatment assets:
            Aerators 20     *     1   Jul   2012
            Biogas system assets (excluding lagoon and pond covers) 25     *     1   Jul   2012
            Blowers 20     *     1   Jul   2012
            Clarifiers (including dissolved air floatation equipment and screens) 20     *     1   Jul   2012
            Digester/aeration tanks 25     *     1   Jul   2012
            Lagoons and ponds 40     *     1   Jul   2012
            Lagoon and pond covers 12     *     1   Jul   2012
            Lagoon and pond liners 20     *     1   Jul   2012
            Reverse osmosis system assets 20     *     1   Jul   2012
            Sludge dewatering assets (including filters, separators etc) 15     *     1   Jul   2012
        Water treatment filters (including carbon filters and membrane filters) 10     *     1   Jul   2012
    Frozen appetiser and finger food manufacturing assets:
        Appetiser forming machines 15     *     1   Jul   2012
        Cookers 12     *     1   Jul   2012
        Fryers 12     *     1   Jul   2012
        Mixing assets (including meat mincers, meat mincer/blenders, mixer/grinding machines and mixers generally) 15     *     1   Jul   2012
    Frozen lasagne manufacturing assets generally (including cookers, cutters, depositors, extruders, lasagne making machines, mixers and sheeters) 15     *     1   Jul   2012
    Frozen pasta product manufacturing assets generally - use any relevant determination made for pasta manufacturing assets in Table A Cereal and pasta product manufacturing (11620)
    Frozen pizza manufacturing assets:
        Pizza base making assets:
            Dough mixers 15     *     1   Jul   2012
            Ovens 20     *     1   Jul   2012
            Pizza base forming and sheeting assets (including chunking units, cutters, extruders, laminators, spiker rollers etc) 15     *     1   Jul   2012
            Proofers 15     *     1   Jul   2012
        Pizza sauce and topping application assets (including can opening machines, cheese shredding assets, depositors, enrobers, topping applicators and water coating sprayers) 15     *     1   Jul   2012
        Pocket pizza making machines 15     *     1   Jul   2012
    Frozen potato product manufacturing assets (including french fries/potato chips, potato flake, potato shred and shred product manufacturing assets):
        Pre-processing assets:
            Deskinners and peelers:
                Abrasive/brush peelers 12     *     1   Jul   2012
                Steam peelers 10     *     1   Jul   2012
            Destoners 20     *     1   Jul   2012
            Sizing and sorting assets:
                Electronic sorters 10     *     1   Jul   2012
                Mechanical sizers (including roller sizers and screen shaker sizers) 15     *     1   Jul   2012
            Trim tables (roller inspection tables) 20     *     1   Jul   2012
            Washers and brushers (including barrel washers, flat bed brushers, polishers and pre-cleaner wet hopper washers) 12     *     1   Jul   2012
        Processing assets generally:
            Batter enrobers 10     *     1   Jul   2012
            Blanchers 15     *     1   Jul   2012
            Cookers 12     *     1   Jul   2012
            Cutters:
                Mechanical cutters 10     *     1   Jul   2012
                Water based (hydro) cutters 15     *     1   Jul   2012
            Dicers 10     *     1   Jul   2012
            Dosing systems for dextrose and SAPP application etc 15     *     1   Jul   2012
            Dryers:
                Flake drum dryers 20     *     1   Jul   2012
                Generally (including dewatering dryers) 15     *     1   Jul   2012
            Flake breakers 10     *     1   Jul   2012
            Forming drums/machines 10     *     1   Jul   2012
            Fryers 12     *     1   Jul   2012
            Mixers 15     *     1   Jul   2012
            Pre-heaters 15     *     1   Jul   2012
            Shredders 10     *     1   Jul   2012
            Trimming and grading assets (including shaker screen tables used in grading finished products and nubbin removal, sliver removers etc) 10     *     1   Jul   2012
    Frozen pre-prepared meal manufacturing assets (including cookers and kettles, depositors, fillers, meat injectors and tenderisers, mixers, multihead weighers, ovens, particle and sauce applicators and rice/pasta cookers) 15     *     1   Jul   2012
    Ingredient receiving and handling assets:
        Bins and hoppers (including holding bins, intermediate bulk containers, tote bins etc):
            Mild and stainless steel 15     *     1   Jul   2012
            Others (including plastic and fibreglass) 8     *     1   Jul   2012
        Potato storage assets:
            Air handling system assets used in potato storage structures:
                Aeration pipes 25     *     1   Jul   2012
                Control systems 15     *     1   Jul   2012
                Fans 15     *     1   Jul   2012
                Humidification assets (humidifiers etc) 10     *     1   Jul   2012
                Refrigeration assets (refrigeration units etc) 12     *     1   Jul   2012
            Potato pilers (bin pilers) 20     *     1   Jul   2012
        Silos (flour) 25     *     1   Jul   2012
        Tippers and unloaders (including bin tippers and unloaders, bulker bag unloaders and tote tippers and unloaders) 12     *     1   Jul   2012
        Trolleys (for cooked rice etc) 5     *     1   Jul   2012
    Packaging and quality control assets:
        Accumulators 12     *     1   Jul   2012
        Adhesive applicators 7     *     1   Jul   2012
        Cartoners (including inner and outer cartoning machines) 15     *     1   Jul   2012
        Case erecting, packing and closing machines (including casepackers) 15     *     1   Jul   2012
        Case sealing machines 10     *     1   Jul   2012
        Checkweighers 10     *     1   Jul   2012
        Coding machines (including laser coding machines) 8     *     1   Jul   2012
        Flow wrappers 10     *     1   Jul   2012
        Form fill and seal assets (including bagging units and multihead weighers) 15     *     1   Jul   2012
        Heat shrink tunnels 10     *     1   Jul   2012
        Metal detectors 10     *     1   Jul   2012
        Palletisers 12     *     1   Jul   2012
        Palletising robots 10     *     1   Jul   2012
        Pallet wrappers 12     *     1   Jul   2012
        Product loaders and stackers 15     *     1   Jul   2012
        Tray denesters 15     *     1   Jul   2012
        Tray sealers 15     *     1   Jul   2012
        Weighbridges 20     *     1   Jul   2012
        X-ray detectors 10     *     1   Jul   2012
Peanut processing assets:
    Aeration units 15     *     1   Jul   2009
    Aspirators 10     *     1   Jul   2009
    Bins and hoppers (including gravity bins, holding bins, shell bins, surge bins etc) 15     *     1   Jul   2009
    Blanchers 10     *     1   Jul   2009
    Cleaning assets:
        De-stoners and gravity separators 20     *     1   Jul   2009
        Pre-cleaners (intake cleaners) 15     *     1   Jul   2009
    Control systems 10     *     1   Jul   2009
    Door controls and motor drive systems for rapid roller doors (incorporating chains, controls, motors and sensors, but excluding doors) 10     *     1   Jul   2009
    Dust collection assets (including ductwork, dust collectors, extraction fans etc) 20     *     1   Jul   2009
    Fryers 10     *     1   Jul   2009
    Granulators 12     *     1   Jul   2009
    Laboratory assets:
        Generally 10     *     1   Jul   2009
        Laboratory analysers 5     *     1   Jul   2009
    Materials handling assets (including augers, belt conveyors, bucket elevators, elevators and vibratory conveyors) 15     *     1   Jul   2009
    Ovens (including roasters and dryers) 10     *     1   Jul   2009
    Packaging assets (including packers, palletisers, shrink wrappers and strapping machines) 10     *     1   Jul   2009
    Peanut oil crushing assets:
        Cookers 15     *     1   Jul   2009
        Screw presses/expeller presses 13     *     1   Jul   2009
    Quality control assets:
        Magnets and magnetic separators 7     *     1   Jul   2009
        Metal detectors 10     *     1   Jul   2009
        X-ray units 5     *     1   Jul   2009
    Refrigeration units 20     *     1   Jul   2009
    Sampling assets:
        Sample grinders and shellers 10     *     1   Jul   2009
        Sieve tables and picking belt decks 20     *     1   Jul   2009
        Moisture meters 5     *     1   Jul   2009
    Scales 5     *     1   Jul   2009
    Shellers 20     *     1   Jul   2009
    Silos (metal) 30     *     1   Jul   2009
    Sorting and sizing assets:
        Electronic/laser sorters (including colour sorters) 10     *     1   Jul   2009
        Generally (including vibrating sieves, shaker decks and sizing shakers) 20     *     1   Jul   2009
    Tipping units 20     *     1   Jul   2009
    Transformers 40     *     1   Jul   2009
Tea processing assets:
    Bins (including receiving and refrigerated) 15     *     1   Jul   2012
    Bin tippers 20     *     1   Jul   2012
    Classifiers and shredders 20     *     1   Jul   2012
    Dryers (including primary, secondary and final) 20     *     1   Jul   2012
    Fermenters (oxidizers) 20     *     1   Jul   2012
    Fibre extractors 20     *     1   Jul   2012
    Laboratory assets:
        Generally 15     *     1   Jul   2012
        Laboratory analysers 10     *     1   Jul   2012
    Materials handling assets (including augers, belt conveyors, bucket elevators, vibratory conveyors, structures, gearboxes and motors) 15     *     1   Jul   2012
    Packaging assets:
        Bagging machines (including flow wrappers and roll wrapping machines) 15     *     1   Jul   2012
        Packaging machines:
            Form fill and seal packaging machines 15     *     1   Jul   2012
            Generally (including flat bottom, flat top and bottom, pillow shape and stand up packaging machines) 15     *     1   Jul   2012
            Vacuum brick pack packaging machines 15     *     1   Jul   2012
        Tea packaging assets generally (including cartoners, casepackers, case palletisers, checkweighers, fillers, label applicators, shrink wrappers and stretch wrappers etc) 15     *     1   Jul   2012
    Pre dryers 20     *     1   Jul   2012
    Rollers (including crush tear and curl (CTC), electrostatic, secondary and final) 20     *     1   Jul   2012
    Rotovanes 20     *     1   Jul   2012
    Support assets:
        Air compression assets (including air dryers, air receivers and compressors) 12     *     1   Jul   2012
        Blowers and fans 15     *     1   Jul   2012
        Boilers 20     *     1   Jul   2012
        Bulka bags 5     *     1   Jul   2012
        Control system assets (including control cabinets and switchgear, instrumentation, programmable logic controllers (PLCs) and variable speed drives (VSDs)) 10     *     1   Jul   2012
        Switchboards 20     *     1   Jul   2012
    Vibratory screens 20     *     1   Jul   2012
    Withering troughs (incorporating controls and sensors) 25     *     1   Jul   2012
Soft drink, cordial and syrup manufacturing
(12110)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
De-aerated water system assets (including pipes, pumps and tanks) 20     *     1   Jul   2009
Filter assets (including bag filters, carbon filters, cartridge filters, ozone filters and UV filters) 15     *     1   Jul   2009
Fruit juice drink manufacturing assets - see Table A Fruit and vegetable processing (11400)
Ice manufacturing assets (excluding dry ice manufacturing assets):
    Ammonia tank liquid receivers 20     *     1   Jul   2016
    Compressors 12     *     1   Jul   2016
    Condensers and cooling towers 10     *     1   Jul   2016
    Ice cabinets:
        Display merchandisers 5     *     1   Jul   2016
        Hydraulic lift trailers 10     *     1   Jul   2016
        Mobile ice boxes 7     *     1   Jul   2016
    Ice makers 25     *     1   Jul   2016
    Support assets:
        Augers 20     *     1   Jul   2016
        Bagging assets (including air compressors, baggers, sealers etc) 8     *     1   Jul   2016
        Block pressers 10     *     1   Jul   2016
        Conveyors (including elevators, conveyors and belts) 10     *     1   Jul   2016
        Ice rake assemblies 8     *     1   Jul   2016
        Ice storage bins, feed bins and rake bins 20     *     1   Jul   2016
Packaging assets:
    Filling and sealing assets:
        Capping machines 15     *     1   Jul   2009
        Container dryers (incorporating air knives and blowers) 10     *     1   Jul   2009
        Cooling and warming tunnels 10     *     1   Jul   2009
        Filling machines (including bag in box fillers, cup fillers and aseptic fillers) 20     *     1   Jul   2009
        Induction sealers 10     *     1   Jul   2009
        Inspection machines 10     *     1   Jul   2009
    Handling assets:
        Bottle and can rinsing machines 20     *     1   Jul   2009
        Depalletisers 20     *     1   Jul   2009
        Pallet binders 10     *     1   Jul   2009
        Palletisers 20     *     1   Jul   2009
        Strap cutting machines 10     *     1   Jul   2009
        Stretch wrappers 15     *     1   Jul   2009
    Packing assets:
        Carton packers 15     *     1   Jul   2009
        Coding machines (including container coders and outer date coders) 7     *     1   Jul   2009
        Label applicators 7     *     1   Jul   2009
        Labellers 15     *     1   Jul   2009
        Multipack machines 10     *     1   Jul   2009
        Shrink wrappers 15     *     1   Jul   2009
        Tunnel pasteurisers 10     *     1   Jul   2009
Support assets:
    Additive dosing systems assets (including pipes, pumps and tanks) 20     *     1   Jul   2009
    Air compressors and receivers 20     *     1   Jul   2009
    Boilers 20     *     1   Jul   2009
    Carbonators (including controls, pumps and valves) 20     *     1   Jul   2009
    Centrifuges 15     *     1   Jul   2009
    Clean-in-place system (CIP) assets (including pipes, pumps and tanks) 15     *     1   Jul   2009
    Control system assets (excluding personal computers, but including program logic controllers (PLCs) and switchgear) 10     *     1   Jul   2009
    Conveyers 15     *     1   Jul   2009
    Heat exchangers 15     *     1   Jul   2009
    Laboratory equipment 10     *     1   Jul   2009
    Refrigeration assets (including compressors, cooling towers, condensers, evaporators and pumps) 15     *     1   Jul   2009
    Pipes 25     *     1   Jul   2009
    Pumps 15     *     1   Jul   2009
    Syrup preparation assets (including tanks) 15     *     1   Jul   2009
    Valves 10     *     1   Jul   2009
    Waste water treatment assets:
        Aerators 20     *     1   Jul   2009
        Anaerobic bio gas system assets 25     *     1   Jul   2009
        Blowers 20     *     1   Jul   2009
        Clarifiers 20     *     1   Jul   2009
        Digester/aeration tanks 25     *     1   Jul   2009
        Reverse osmosis system assets 20     *     1   Jul   2009
    Weighers 20     *     1   Jul   2009
Tanks:
    Hot water 25     *     1   Jul   2009
    Liquid carbon dioxide (CO2) storage 20     *     1   Jul   2009
    Storage:
        Chemical storage 20     *     1   Jul   2009
        Generally 30     *     1   Jul   2009
Beer manufacturing (except non-alcoholic beer)
(12120)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Beer filtration assets:
    Beer filters 20     *     1   Jul   2008
    Filter media make up assets 20     *     1   Jul   2008
    Mash filters 20     *     1   Jul   2008
Brewing assets:
    Grist hoppers 25     *     1   Jul   2008
    Mash tuns 25     *     1   Jul   2008
    Lauter tuns 25     *     1   Jul   2008
    Spent grains transfer system assets 20     *     1   Jul   2008
    Wort kettles 25     *     1   Jul   2008
    Whirlpool vessels 25     *     1   Jul   2008
Cellaring assets:
    Carbonators (including controls, pumps and valves) 20     *     1   Jul   2008
    Centrifuges 15     *     1   Jul   2008
    De-aerated water system assets (including pipes, pumps and tanks) 20     *     1   Jul   2008
    Yeast filters/dryers 15     *     1   Jul   2008
    Yeast propagators 20     *     1   Jul   2008
Malt handling and cleaning assets:
    Augers/conveyers and elevators 15     *     1   Jul   2008
    Dust extractors 20     *     1   Jul   2008
    Grain cleaning assets (including screeners, destoners and magnetic separators) 20     *     1   Jul   2008
    Malt milling machines (including hammer and roller mills) 20     *     1   Jul   2008
    Silos:
        Galvanised construction 30     *     1   Jul   2008
        Steel construction 40     *     1   Jul   2008
    Weighers 20     *     1   Jul   2008
Packaging assets:
    Bottle and can filling and sealing assets:
        Filling machines 20     *     1   Jul   2008
        Inspection machines 10     *     1   Jul   2008
    Bottle and can handling assets:
        Bottle and can rinsing machines 20     *     1   Jul   2008
        Depalletisers 20     *     1   Jul   2008
        Palletisers 20     *     1   Jul   2008
    Bottle and can packing assets:
        Carton packers 15     *     1   Jul   2008
        Date coders 7     *     1   Jul   2008
        Labellers 15     *     1   Jul   2008
        Multipack machines 10     *     1   Jul   2008
        Outer date coders 7     *     1   Jul   2008
        Shrink wrappers 15     *     1   Jul   2008
        Tunnel pasteurisers 10     *     1   Jul   2008
    Conveyers 15     *     1   Jul   2008
    Keg line assets:
        Capping machines 15     *     1   Jul   2008
        Coding machines 7     *     1   Jul   2008
        External washing machines 20     *     1   Jul   2008
        Internal washer and filler machines 20     *     1   Jul   2008
        Kegs (stainless steel) 15     *     1   Jul   2013
        Pasteurisers 20     *     1   Jul   2008
Support assets:
    Additive and hops dosing systems assets (including pipes, pumps and tanks) 20     *     1   Jul   2008
    Air compressors and receivers 20     *     1   Jul   2008
    Boilers 20     *     1   Jul   2008
    Carbon dioxide (CO2) recovery system assets:
        Gas collection and storage assets (including pipes bladders and tanks) 25     *     1   Jul   2008
        Gas processing assets 20     *     1   Jul   2008
        Vaporisation system assets 20     *     1   Jul   2008
    Clean-in-place system (CIP) assets (including pipes, pumps and tanks) 15     *     1   Jul   2008
    Control system assets (excluding personal computers) 10     *     1   Jul   2008
    Heat exchangers 15     *     1   Jul   2008
    Refrigeration assets (including compressors, condensers, evaporators and pumps) 15     *     1   Jul   2008
    Pipes 25     *     1   Jul   2008
    Pumps 15     *     1   Jul   2008
    Valves 10     *     1   Jul   2008
    Vapour condensers 15     *     1   Jul   2008
    Waste water treatment assets:
        Aerators 20     *     1   Jul   2008
        Anaerobic bio gas system assets 25     *     1   Jul   2008
        Blowers 20     *     1   Jul   2008
        Clarifiers 20     *     1   Jul   2008
        Digester/aeration tanks 25     *     1   Jul   2008
        Reverse osmosis system assets 20     *     1   Jul   2008
Tanks:
    Beer fermentation and storage 30     *     1   Jul   2008
    Chemical storage 20     *     1   Jul   2008
    Cold service storage 25     *     1   Jul   2008
    Condensate collection 25     *     1   Jul   2008
    Hot service storage 25     *     1   Jul   2008
    Liquid carbon dioxide (CO2) storage 20     *     1   Jul   2008
    Trub 25     *     1   Jul   2008
    Yeast storage 25     *     1   Jul   2008
Spirit manufacturing
(12130)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Barrels, tanks and tuns:
    Barrels or casks (wooden):
        Capacity greater than 150   litres 10     *     1 Jul 2018
        Capacity of 150   litres or less 4     *     1 Jul 2018
    Fermenters, washbacks, vats and holding tanks 25     *     1 Jul 2018
    Intermediate bulk containers (IBC) 8     *     1 Jul 2018
    Mash tuns and lauter tuns 20     *     1 Jul 2018
Bottling assets:
    Bottle fillers:
        Automated (including bottle rinsers/washers, cappers, capsule applicators and foilers) 15     *     1 Jul 2018
        Manual 7     *     1 Jul 2018
    Labellers 10     *     1 Jul 2018
    Printers and ink coders 8     *     1 Jul 2018
Distillation assets
    Laboratory and testing assets (including alcoholmeters, alcolyzers, density meters, gas chromatographs, Graham condensers, homogenisers, hydrometers, Inland Revenue condensers and sugar testers) 7     *     1 Jul 2018
    Stainless steel stills (continuous/vacuum stills, marc stills producing grape spirit, neutral spirit or potable ethanol [incorporating analyser/stripping columns, purifier columns, rectifying columns, condensers and dephlegmators/reflux condensers and methanol/fusel oil isolators]) 25     *     1 Jul 2018
    Stills generally (copper stills, pot stills, spirit stills and wash stills [incorporating botanical baskets, condensers, head tubes/necks, rectifiers, rectifying columns and still columns]) 15     *     1 Jul 2018
Support assets:
    Barrel racks:
        Steel 20     *     1 Jul 2018
        Wooden 15     *     1 Jul 2018
    CCTV, security and monitoring systems assets - see Table   B Security and monitoring assets
    Chillers 15     *     1 Jul 2018
    Floor scales (platform scales) 10     *     1 Jul 2018
    Flow meters 10     *     1 Jul 2018
    Furnaces, barley smokers, crispers and malt kilns 15     *     1 Jul 2018
    Gristmills 15     *     1 Jul 2018
    Heat exchangers (plate or tube) 15     *     1 Jul 2018
    Programmable logic control (PLC) system assets - see Table   B Control systems and control system assets
    Pumps (including macerating pumps) 7     *     1 Jul 2018
    Water filters, reverse osmosis (RO) filters and water softeners 10     *     1 Jul 2018
    Water heating assets:
        Boilers - see Table   B Boilers
        Water heaters (including small steam boilers [up to 500KW]) 10     *     1 Jul 2018
Wine and other alcoholic beverage manufacturing
(12140)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Barrel assets:
    Barrel racks 20     *     1   Jul   2008
    Barrel washers 7     *     1   Jul   2008
    Oak barrels 4     *     1   Jul   2008
Grape handling assets:
    Conveyors and elevators 15     *     1   Jul   2008
    Crushers/destemmers 15     *     1   Jul   2008
    Electronic scales (mobile) 10     *     1   Jul   2008
    Grape bins (plastic) 5     *     1   Jul   2008
    Grape receival hoppers 20     *     1   Jul   2008
    Grape waste pits (concrete) 20     *     1   Jul   2008
    Presses:
        Basket 20     *     1   Jul   2008
        Continuous (screw) 15     *     1   Jul   2008
        Pneumatic (airbag) 15     *     1   Jul   2008
    Weighbridges/weighers 20     *     1   Jul   2008
Packaging assets:
    Bottle and cask filling, sealing and coding assets:
        Cap feed systems 15     *     1   Jul   2008
        Cappers 15     *     1   Jul   2008
        Carton packing machines 15     *     1   Jul   2008
        Corkers 15     *     1   Jul   2008
        Crown sealers (sparkling wine) 15     *     1   Jul   2008
        Date coders 7     *     1   Jul   2008
        Fillers 15     *     1   Jul   2008
        Foilers 15     *     1   Jul   2008
        Inspection machines 10     *     1   Jul   2008
        Labellers 10     *     1   Jul   2008
        Rinsers 15     *     1   Jul   2008
    Handling and packing assets:
        Carton erectors/sealers/tapers 15     *     1   Jul   2008
        Conveyors (loose bottle, carton and pallet) 15     *     1   Jul   2008
        Depalletisers 15     *     1   Jul   2008
        Outer date coders 5     *     1   Jul   2008
        Palletisers 15     *     1   Jul   2008
        Shrink wrappers 15     *     1   Jul   2008
Separation/filtration assets:
    Centrifuges 10     *     1   Jul   2008
    Filtration units (incorporating housing and filters):
        Cross flow filter units 10     *     1   Jul   2008
        Diatomaceous earth filter units (including earth make-up system) 10     *     1   Jul   2008
        Lees filter units 10     *     1   Jul   2008
        Membrane cartridge filter units (including lenticular) 10     *     1   Jul   2008
        Plate and frame filter units 15     *     1   Jul   2008
        Rotary drum vacuum filter units 15     *     1   Jul   2008
Sparkling wine equipment:
    Carbonation equipment 10     *     1   Jul   2008
    Corking/wiring equipment 15     *     1   Jul   2008
    Disgorging and dosing equipment 10     *     1   Jul   2008
    Riddling equipment 15     *     1   Jul   2008
Support assets:
    Additive liquid dosing systems 10     *     1   Jul   2008
    Air compressors 15     *     1   Jul   2008
    Air receivers 20     *     1   Jul   2008
    Boilers 15     *     1   Jul   2008
    Cooling towers 15     *     1   Jul   2008
    Electrical and Process control systems:
        Control cabinets, switchgear 10     *     1   Jul   2008
        Programmed logic controllers (PLCs) 10     *     1   Jul   2008
        Transformers 40     *     1   Jul   2008
    Flow meters 10     *     1   Jul   2008
    Grape/wine testing equipment:
        Grape must analyzers 10     *     1   Jul   2008
        Laboratory - glassware 2     *     1   Jul   2008
        Laboratory - other equipment 10     *     1   Jul   2008
    Heat exchangers 15     *     1   Jul   2008
    Hoses 5     *     1   Jul   2008
    Hot water systems 10     *     1   Jul   2008
    Inert gas systems:
        Dry ice machines 10     *     1   Jul   2008
        Gas storage pressure tanks 20     *     1   Jul   2008
        Nitrogen generators 10     *     1   Jul   2008
    Pipes and fittings:
        Mild steel 10     *     1   Jul   2008
        Non-ferrous 20     *     1   Jul   2008
        Stainless steel 25     *     1   Jul   2008
        Valves 10     *     1   Jul   2008
    Pumps 15     *     1   Jul   2008
    Refrigeration assets (including compressors, condensors, evaporators and storage tanks) 15     *     1   Jul   2008
    Reverse osmosis plant 10     *     1   Jul   2008
    Waste water treatment assets:
        Aerators 10     *     1   Jul   2008
        Blowers 10     *     1   Jul   2008
        Clarifiers 10     *     1   Jul   2008
        Digesters 10     *     1   Jul   2008
Tanks (including insulation, agitators, pump over systems and monitoring instrumentation):
    Pressure tanks (for sparkling wine) 20     *     1   Jul   2008
    Waste water storage/treatment tanks 15     *     1   Jul   2008
    Water storage tanks 30     *     1   Jul   2008
    Wine fermenters:
        Open 30     *     1   Jul   2008
        Rotary 30     *     1   Jul   2008
        Static 30     *     1   Jul   2008
        Sweeping arm 30     *     1   Jul   2008
    Wine storage tanks 30     *     1   Jul   2008
Tank accessories:
    Micro oxygenation systems 5     *     1   Jul   2008
    Tank plungers 10     *     1   Jul   2008
Textile, leather, clothing and footwear manufacturing
(13110 to 13520)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Boot and shoe-making machinery:
    Machinery and general plant 13 1/3 1   Jan   2001
    Moulds for plastic heels 3 1   Jan   2001
    Vulcanising moulds 5 1   Jan   2001
Carpet manufacturing assets:
    Accumulators 20     *     1   Jul   2017
    Beamers (including warpers) 15     *     1   Jul   2017
    Creels 20     *     1   Jul   2017
    Cutting tables 15     *     1   Jul   2017
    J Bins 20     *     1   Jul   2017
    Lapping and mending frames 15     *     1   Jul   2017
    Lapping trolleys 15     *     1   Jul   2017
    Latex application assets 17     *     1   Jul   2017
    Offline mending tables 15     *     1   Jul   2017
    Ovens 20     *     1   Jul   2017
    Pre-coat assets (including direct coat applicators and steamers) 15     *     1   Jul   2017
    Re-wind machines 13     *     1   Jul   2017
    Roll-up machines 15     *     1   Jul   2017
    Sample binding assets (including binders and sewing machines) 15     *     1   Jul   2017
    Sample cutting assets (including stamping presses) 15     *     1   Jul   2017
    Shearers 20     *     1   Jul   2017
    Stretchers (including pre-tenters) 15     *     1   Jul   2017
    Tufters 15     *     1   Jul   2017
Clothing and millinery manufacturing plant:
    General plant 20 1   Jan   2001
    Hat manufacturing plant and machinery 13 1/3 1   Jan   2001
    Sewing machines 10     *     1   Jul   2014
Cotton manufacturers' machinery:
    Conveyors 10 1   Jan   2001
    Engines, gas 20 1   Jan   2001
    Gas producer plant 13 1/3 1   Jan   2001
    Gins 10 1   Jan   2001
Flock manufacturing plant:
    Carding machines 13 1/3 1   Jan   2001
    General plant 20 1   Jan   2001
Knitting machines 13 1/3 1   Jan   2001
Rope and twine manufacturers' plant 20 1   Jan   2001
Tanners' plant:
    General plant 20 1   Jan   2001
    Modern plant used in 'wet' process 13 1/3 1   Jan   2001
Weaving machinery (silk and cotton) 13 1/3 1   Jan   2001
Wool dumping machinery 13 1/3 1   Jan   2001
Wool and fleece scouring and carbonising assets:
    Baker 16     *     1   Jul   2017
    Bale breaker (including wool feeder and wool opener) 15     *     1   Jul   2017
    Crusher (including duster) 13     *     1   Jul   2017
    Dryers:
        Used in carbonising 13     *     1   Jul   2017
        Used in scouring 18     *     1   Jul   2017
    Dust extraction plant 15     *     1   Jul   2017
    Grease separators 15     *     1   Jul   2017
    High density press 15     *     1   Jul   2017
    Scour machine 15     *     1   Jul   2017
    Waste treatment system 10     *     1   Jul   2017
Woollen manufacturers' machinery 16 2/3 1   Jan   2001
Log sawmilling and timber dressing
(14110 to 14130)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Saw milling equipment:
    Dry or planner mill plant:
        Generally (includes multi saw/trimmer, pack docker, planner/molder, resaw or optimiser docker, stress grader and tilt hoist) 10     *     1   Jan   2001
        Stackers 15     *     1   Jan   2001
        Tray sorters 15     *     1   Jan   2001
    Green mill plant:
        Edger line plant (includes board edger and resaw) 10     *     1   Jan   2001
        Heating plant (includes storage bins/silos) 15     *     1   Jan   2001
        Kiln drying plant:
            Generally (includes kiln trolleys/carriages, traverser and weights) 10     *     1   Jan   2001
            Timber drying kilns and reconditioners 15     *     1   Jan   2001
        Main saw line plant (includes saws, chipper canter, board separator and cant turner) 10     *     1   Jan   2001
        Sorter and trimming line plant:
            Generally (includes grade mark reader and multi trimmer) 10     *     1   Jan   2001
            Stackers 15     *     1   Jan   2001
            Vertical bin sorters 15     *     1   Jan   2001
        Log debarking plant (includes decks, carriages, hydraulic grabs and fixed cranes, butt reducer, debarker, kicker sorter and bins/pockets) 10     *     1   Jan   2001
        Log, lumber and waste transfer equipment 15     *     1   Jan   2001
        Log yard equipment:
            Fixed and mobile cranes 12     *     1   Jan   2001
            Mobile equipment (including log loaders with log grabs) 7     *     1   Jan   2001
            Watering systems 15     *     1   Jan   2001
        Miscellaneous plant:
            Generally (includes air compressors, extraction systems and pollution and air monitoring equipment) 10     *     1   Jan   2001
            Moisture meters 3     *     1   Jan   2001
            Saw and knife sharpening equipment 10     *     1   Jan   2001
            Walkways 15     *     1   Jan   2001
        Waste processing equipment:
            Bins - waste, chip and fuel 15     *     1   Jan   2001
            Chippers, shakers/screens and hoggers 10     *     1   Jan   2001
Other wood product manufacturing
(14910 to 14990)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Clothes peg manufacturing plant (wood) 13 1/3 1   Jan   2001
Case-making plant 13 1/3 1   Jan   2001
Cork manufacturers' plant 10 1   Jan   2001
Frame (picture) manufacturing plant 13 1/3 1   Jan   2001
Joinery plant 13 1/3 1   Jan   2001
Moulding machinery (wood) 13 1/3 1   Jan   2001
Wood working plant 13 1/3 1   Jan   2001
Plywood and veneer manufacturing
(14930)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Debarking assets 15     *     1   Jan   2005
Dry clipping assets 25     *     1   Jan   2005
Glue mixing assets 25     *     1   Jan   2005
Heating unit assets 20     *     1   Jan   2005
Lay-up and glue spreading assets (including roller, curtains, and spray coaters, liquid and foam extruders) 25     *     1   Jan   2005
Log conditioning, heating and steaming assets 25     *     1   Jan   2005
Log sizing assets 20     *     1   Jan   2005
Log yard assets (see Table A Log sawmilling and timber dressing (14110 to 14130), saw milling equipment)
Materials handling assets (including belt, chain and screw conveyors) 20     *     1   Jan   2005
Packaging assets 20     *     1   Jan   2005
Presses 25     *     1   Jan   2005
Sanding and finishing assets 25     *     1   Jan   2005
Sharpening assets 30     *     1   Jan   2005
Trimming and sawing assets 25     *     1   Jan   2005
Veneer composing, jointing and splicing assets 20     *     1   Jan   2005
Veneer dryers 25     *     1   Jan   2005
Veneer patching and grading assets 20     *     1   Jan   2005
Veneer peeling and slicing assets (including rotary peelers, longitudinal, crosscut, and staylog lathe slicers, log chargers and reelers) 20     *     1   Jan   2005
Veneer reconditioning assets 25     *     1   Jan   2005
Veneer sorting assets 20     *     1   Jan   2005
Wet clipping assets 25     *     1   Jan   2005
Reconstituted wood product manufacturing
(14940)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Board coolers 25     *     1   Jan   2005
Board curing assets 20     *     1   Jan   2005
Board storage assets 25     *     1   Jan   2005
Chipping, milling and flaking assets 15     *     1   Jan   2005
Debarking assets 15     *     1   Jan   2005
Driers 15     *     1   Jan   2005
Fibre sifters 15     *     1   Jan   2005
Flake and fibre storage assets 25     *     1   Jan   2005
Glue, resin and wax mixing and blending assets 15     *     1   Jan   2005
Heat plant and boiler assets 25     *     1   Jan   2005
Lamination assets 15     *     1   Jan   2005
Log conditioning, heating and steaming assets 25     *     1   Jan   2005
Log sizing assets 20     *     1   Jan   2005
Log yard assets (see Table A Log sawmilling and timber dressing (14110 to 14130), saw milling equipment)
Magnetic separators 25     *     1   Jan   2005
Mat forming and weighing assets (including pendistor) 20     *     1   Jan   2005
Materials handling assets (including belt, chain and screw conveyors) 20     *     1   Jan   2005
Packaging assets 20     *     1   Jan   2005
Presses (including pre-press, hot and cold presses) 25     *     1   Jan   2005
Quality measuring assets (including blow detectors, thickness detectors and weighing bridges) 15     *     1   Jan   2005
Refiner assets 20     *     1   Jan   2005
Sanding and finishing assets 25     *     1   Jan   2005
Trimming and sawing assets 25     *     1   Jan   2005
Ventilation and dust extraction assets 15     *     1   Jan   2005
Woodchip screening and washing assets 15     *     1   Jan   2005
Pulp, paper and converted paper product manufacturing
(15100, 15210, 15220 and 15290)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Pulp and paper mill assets:
    Auxiliary assets (including agitators, blowers/fans conveyors, heat exchangers and condensers, pipes and pumps) 15     *     1   Jan   2002
    Box and carton making assets (including box converting assets and corrugators) 10     *     1   Jan   2002
    Chemical preparation assets (including tanks and pipes used for chemical preparation) 10     *     1   Jan   2002
    Electrical and instrumentation assets:
        Control systems 10     *     1   Jan   2002
        Control valves 15     *     1   Jan   2002
        Local indicators (pressure, level and temperature) 15     *     1   Jan   2002
        Power plant assets (including switchgear, transformers and turbo generators) - see Table A Electricity supply (26110 to 26400)
        Sensors:
            Specialised 8     *     1   Jan   2002
            Standard 15     *     1   Jan   2002
    Paper machine assets:
        Dry end assets (including calenders, coaters and reelers) 15     *     1   Jan   2002
        Dryers (including MG cylinder and yankee cylinder) 25     *     1   Jan   2002
        Size press 15     *     1   Jan   2002
        Wet end assets (including forming section, head box and press section) 10     *     1   Jan   2002
    Pulp process assets:
        Major assets (including bleaching towers, digesters, electrostatic precipitators, evaporators, lime kilns, pulp baling lines, recovery boilers, and strippers) 20     *     1   Jan   2002
        Other assets (including cleaners, flotation cells, pulpers and repulpers, refiners, screens and washers/thickeners) 15     *     1   Jan   2002
    Stock preparation assets (including cleaners, flotation cells, pulpers and repulpers, refiners, screens and washers/thickeners) 15     *     1   Jan   2002
    Tanks 20     *     1   Jan   2002
    Wood yard assets (including chip screens, chippers, reclaimers/live bottom scrappers and rotating drum debarkers) 10     *     1   Jan   2002
Paper stationery manufacturing
(15230)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Stationers' manufacturing plant 13 1/3 1   Jan   2001
Sanitary paper product manufacturing
(15240)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Finishing and converted paper product manufacturing assets:
    Generally (including machines for manufacturing disposable facial and toilet tissues, paper tablecloths, paper table napkins, interleaved and rolled paper towels) 15     *     1   Jul   2013
    Rolled paper core manufacturing assets (including feeder racks, glue applicators and cutting carriages) 10     *     1   Jul   2013
Hygienic paper product manufacturing assets:
    Fluff preparation assets (including hammer mills, cutting machines, fluff forming drums, compacting rollers and carding machines) 13     *     1   Jul   2013
    Generally (including machines for manufacturing disposable nappies, sanitary napkins, sanitary liners and tampons) 13     *     1   Jul   2013
Packaging assets:
    Cartoning assets (including bundlers, carton and case erectors, packing and closing machines) 10     *     1   Jul   2013
    Coding and labelling machines 10     *     1   Jul   2013
    Robots (including automatic guided vehicles (AGVs) and pick and place packaging machines) 10     *     1   Jul   2013
    Stackers and baggers 10     *     1   Jul   2013
    Wrapping machines (including shrink and stretch wrappers) 10     *     1   Jul   2013
Support assets:
    Air compressors and air dryers 15     *     1   Jul   2013
    Control system and monitoring assets (including programmable logic controllers (PLCs), variable speed drives (VSDs), instruments and sensors) 10     *     1   Jul   2013
    Dust control assets (including ductwork, dust collectors, scrubbers and fans) 15     *     1   Jul   2013
    Laboratory assets (including quality control and material testing assets) 10     *     1   Jul   2013
    Material handling assets (including conveyors, elevators, hoists, feeders and hoppers) 15     *     1   Jul   2013
    Metal detectors 10     *     1   Jul   2013
    Storage assets (including bins and trolleys) 10     *     1   Jul   2013
Printing
(16110)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Digital printing assets (including flatbed digital printers, ink based thermal imaging printers, ink jet printers, spray jet digital printers and toner based printers) 5     *     1   Jan   2006
Flexographic printing assets:
    Ancillary assets:
        Anilox roll cleaning machines 15     *     1   Jul   2006
        Anilox trolley tugs 10     *     1   Jul   2006
        Ink dispensing systems 10     *     1   Jul   2006
        Sleeve mounting machines 10     *     1   Jul   2006
        Sleeves 2     *     1   Jul   2006
    Printing assets:
        Die cutters, flexo/folder/gluers (see Table A Pulp, paper and converted paper product manufacturing (15100, 15210, 15220 and 15290), box and carton making assets)
        Presses (including mid web, narrow web, very wide web and wide web flexographic presses) 12 ½     *     1   Jul   2006
Newspaper printing assets:
    Ancillary assets:
        Automated guided vehicles (AGVs) (including laser guided vehicles and track mounted automated vehicles) 10     *     1   Jan   2007
        Gripper conveyor systems (incorporating drive chains, grippers and tracks) 15     *     1   Jan   2007
        Ink pumps (mechanical) 6     *     1   Jan   2007
    Buffering/print line storage assets:
        Storage devices (including discs, rolls, spools and associated mountings) 15     *     1   Jan   2007
        Unwinders and winders (including single, double and triple stations and buffer docking stations) 15     *     1   Jan   2007
    Newspaper wrapping machines - see Table A Other store-based retailing (42110 to 42799)
    Offset lithography printing presses:
        Hybrid heatset and non-heatset webfed offset presses (incorporating integrated control systems, dryers and other peripheral equipment) 15     *     1   Jan   2007
        Non-heatset (coldset) webfed offset presses (incorporating integrated control systems, folders, pasters, reelstands and other peripheral equipment) 15     *     1   Jan   2007
    Reel processing, storage and transport assets:
        Conveyors 12 ½     *     1   Jan   2007
        Racks 20     *     1   Jan   2007
        Reel trolleys (incorporating controls and drive chains) 15     *     1   Jan   2007
        Shredders 15     *     1   Jan   2007
        Stripping machines 15     *     1   Jan   2007
Offset lithography printing presses used in commercial printing generally:
    Heatset webfed offset presses (incorporating integrated control systems, coaters and other peripheral equipment) 15     *     1   Jan   2006
    Sheetfed presses (incorporating integrated control systems, coaters and other peripheral equipment) 12 ½     *     1   Jan   2006
Post-press (finishing) trade services assets - see Table A Printing support services (16120)
Pre-press trade services assets - see Table A Printing support services (16120)
Quality control assets:
    Automatic web inspection systems 6     *     1   Jul   2006
    Gas Chromatograph (GC) testers 8     *     1   Jul   2006
    Others (including densitometers, plate readers and spectrophotometers) 5     *     1   Jul   2006
Screen printing assets:
    Ancillary assets:
        Dryers (including conventional air dryers, flash curers and UV dryers) 12 ½     *     1   Jan   2006
        Drying racks 20     *     1   Jan   2006
        Emulsion coaters 10     *     1   Jan   2006
        Exposure lights 5     *     1   Jul   2006
        Screen frames 10     *     1   Jan   2006
        Sign cutting machines 5     *     1   Jan   2006
        Squeegee cutters 10     *     1   Jan   2006
        Vacuum frames 20     *     1   Jan   2006
    Press assets:
        Heat presses used in sublimation finishing 25     *     1   Jan   2006
        Pen and pad print machines 20     *     1   Jan   2006
        Screen printing presses:
            Automatic presses (including in-line multicolour presses) 15     *     1   Jan   2006
            Cylinder presses 15     *     1   Jan   2006
            Others (including manual, semi-automatic and three quarter automatic carousel, flatbed and rotary screen printing presses) 20     *     1   Jan   2006
    Screen reclamation assets:
        Screen cleaning bays 10     *     1   Jan   2006
        Screen washers (automatic) 6     *     1   Jan   2006
        Water blasters 4     *     1   Jan   2006
Support assets:
    Afterburners 10     *     1   Jan   2006
    Dust/waste extraction systems:
        Compactors 12 ½     *     1   Jan   2007
        Ducting 15     *     1   Jan   2007
        Vacuum pumps 6     *     1   Jan   2007
Printing support services
(16120)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Post-press (finishing) trade services assets:
    Addressing and mailing assets:
        Combination addressing, folding and gluing mailing units 10     *     1   Jan   2006
        Inkjet addressing printers 5     *     1   Jan   2006
    Bagging and wrapping machines (including palletisers) 10     *     1   Jan   2006
    Banding and tying machines 12 ½     *     1   Jan   2006
    Benchtop finishing assets used in small printing establishments (including benchtop guillotines, coil, plastic comb and spiral binders, portable banding and tying machines, small roll laminators and tabletop folders) 5     *     1   Jan   2006
    Binding assets:
        Binding lines (including case binding lines and perfect binding lines) 15     *     1   Jan   2006
        Perfect binders - standalone 10     *     1   Jan   2006
        Stitchers:
            Generally (including drum stitchers, saddle stitching lines and side stitchers) 12 ½     *     1   Jan   2006
            Saddle stitchers - standalone (bookletmakers) 7 ½     *     1   Jan   2006
    Casemakers 10     *     1   Jan   2006
    Collators 15     *     1   Jan   2006
    Die cutters 15     *     1   Jan   2006
    Drilling units 10     *     1   Jan   2006
    Foil stamping machines 10     *     1   Jan   2006
    Folders 12 ½     *     1   Jan   2006
    Guillotines and ancillary assets (including joggers, stackers and transomats) 15     *     1   Jan   2006
    Laminators 10     *     1   Jan   2006
    Mail inserters 5     *     1   Jan   2006
    Newspaper mailroom assets:
        Bundle conveying and sorting systems (including bundle sorting and barcode reading stations and bundle conveyors) 12 ½     *     1   Jan   2007
        Inserters and inserting systems (incorporating feeders and feeder chains) 10     *     1   Jan   2007
        Stackers 15     *     1   Jan   2007
        Trimmers (including rotary and scissor action trimmers) 15     *     1   Jan   2007
    Perforators 10     *     1   Jan   2006
    Sewing machines 15     *     1   Jan   2006
    Three knife trimmers 15     *     1   Jan   2006
Pre-press trade services assets:
    Conventional flexographic plate making assets (including combination units, dryers, post exposure units, UV light exposure units and washout units) 7     *     1   Jan   2006
    Film and plate processors 6     *     1   Jan   2006
    Film projection camera systems (including backing board and processing assets) 10     *     1   Jan   2006
    Platesetters:
        Computer-to-plate (CtP) platesetters (including thermal and visible-light platesetters) and Direct-to-plate flexographic platesetters (Computer digital imagers) 5     *     1   Jan   2006
        Film image platesetters (imagesetters) 7     *     1   Jan   2006
    Plate punch benders:
        Automatic (optical) 5     *     1   Jan   2007
        Manual 10     *     1   Jan   2007
    Plotters 5     *     1   Jan   2006
    Proofers:
        Analogue film or photographic proofers 7     *     1   Jan   2006
        Digital and ink-jet proofers 5     *     1   Jan   2006
    Scanners:
        Drum 10     *     1   Jan   2006
        Flatbed 5     *     1   Jan   2006
Petroleum refining
(17010)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Oil refinery assets:
    Assets used in acid, caustic or clay treating, alkylation, polymerisation or sour water stripping 15     *     1   Jul   2002
    Assets used in sulphur recovery:
        Generally 15     *     1   Jul   2002
        Sulphur pits 10     *     1   Jul   2002
    Assets used in other processes:
        Air compressors 30     *     1   Jul   2002
        Catalyst regenerators 20     *     1   Jul   2002
        Chemical injection systems 5     *     1   Jul   2002
        Coke drums 20     *     1   Jul   2002
        Distillation columns 30     *     1   Jul   2002
        Drums:
            Generally 20     *     1   Jul   2002
            Used in amine treating, bitumen blowing, potassium carbonate treating or vacuum distillation 15     *     1   Jul   2002
        Electric desalters 25     *     1   Jul   2002
        Expansion turbines 25     *     1   Jul   2002
        Fans/blowers 30     *     1   Jul   2002
        Filters/coalescers:
            Generally 25     *     1   Jul   2002
            Used in amine treating, continuous coking, delayed coking, potassium carbonate treating, visbreaking or vacuum distillation 20     *     1   Jul   2002
        Flare stacks 25     *     1   Jul   2002
        Flare tips 5     *     1   Jul   2002
        Fractionating columns 30     *     1   Jul   2002
        Furnaces:
            Generally 25     *     1   Jul   2002
            Used in continuous coking, delayed coking or visbreaking 20     *     1   Jul   2002
        Gas absorbers:
            Generally 25     *     1   Jul   2002
            Used in amine treating or potassium carbonate treating 20     *     1   Jul   2002
        Gas adsorbers 25     *     1   Jul   2002
        Heat exchangers:
            Generally 25     *     1   Jul   2002
            Used in amine treating, bitumen blowing, catalytic de-waxing, continuous coking, delayed coking, hydrodesulphurisation, hydrotreating, potassium carbonate treating, vacuum distillation or visbreaking 20     *     1   Jul   2002
        Jet ejectors 20     *     1   Jul   2002
        Liquid extraction columns:
            Generally 25     *     1   Jul   2002
            Used in amine treating 20     *     1   Jul   2002
        Piping 30     *     1   Jul   2002
        Process gas compressors 30     *     1   Jul   2002
        Pumps:
            Generally 25     *     1   Jul   2002
            Used in amine treating, bitumen blowing, catalytic de-waxing, continuous coking, delayed coking, potassium carbonate treating, vacuum distillation or visbreaking 20     *     1   Jul   2002
        Reactors 25     *     1   Jul   2002
        Rotary filters 20     *     1   Jul   2002
        Scrubbers 25     *     1   Jul   2002
        Side stream strippers 25     *     1   Jul   2002
        Storage tanks:
            Generally 25     *     1   Jul   2002
            Used in amine treating, merox extraction, merox sweetening or potassium carbonate treating 20     *     1   Jul   2002
        Strippers:
            Generally 25     *     1   Jul   2002
            Used in amine treating or potassium carbonate treating 20     *     1   Jul   2002
    Bunds (other than formed with earth) 100 1   Jan   2001
    Control systems assets (excluding computers) 10     *     1   Jul   2002
    Effluent separators (concrete) 40 1   Jan   2001
    Laboratory equipment 20 1   Jan   2001
Industrial gas manufacturing
(18110)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Industrial gas - general manufacturing assets:
    Air and gas cooling and heating assets:
        Heat exchangers 15     *     1   Jul   2011
        Moisture condensers 20     *     1   Jul   2011
        Quench drums 20     *     1   Jul   2011
        Refrigeration units 20     *     1   Jul   2011
    Air and gas purification assets:
        Adsorption systems 25     *     1   Jul   2011
        Gas scrubbers 20     *     1   Jul   2011
        Reactors 25     *     1   Jul   2011
    Compressors 25     *     1   Jul   2011
    Gas buffer and surge tanks 25     *     1   Jul   2011
    Silencers/mufflers 20     *     1   Jul   2011
Industrial gas - manufacturing assets for specific gases:
    Acetylene manufacturing assets (carbide process):
        Acetylene compressors 25     *     1   Jul   2011
        Acetylene generators (incorporating hoppers) 30     *     1   Jul   2011
        Acetylene purification assets (including cooling condensers, driers, purifier vessels and scrubbers) 20     *     1   Jul   2011
        Calcium hydroxide settling ponds and tanks 20     *     1   Jul   2011
        Carbide handling assets (including carry skips, drum conveyor system and drum opening, lifting and tipping apparatus) 12     *     1   Jul   2011
        Dust collection systems 20     *     1   Jul   2011
        Flashback arrestors 10     *     1   Jul   2011
    Ammonia manufacturing assets - see Table A Basic chemical and chemical product manufacturing (18120, 18130 and 18310)
    Argon, nitrogen and oxygen manufacturing assets (cryogenic process):
        Air filtering units for process air (incorporating housing and filters) 20     *     1   Jul   2011
        Cold boxes (incorporating distillation columns, expansion valves, heat exchangers, piping, separators and vacuum insulated enclosures) 30     *     1   Jul   2011
        Evaporative coolers (nitrogen cooled) and spray coolers 20     *     1   Jul   2011
        Nitrogen liquefiers (incorporating, expansion valves, heat exchangers, piping, separators and vacuum insulated enclosures) 30     *     1   Jul   2011
        Turbine expansion engines 25     *     1   Jul   2011
    Carbon dioxide (CO2) manufacturing assets:
        Amine based absorption/desorption systems 20     *     1   Jul   2011
        Liquefaction assets (including condensers, condensate receivers and separators) 25     *     1   Jul   2011
    Dry ice manufacturing assets:
        Dry ice cutting machines 10     *     1   Jul   2011
        Dry ice packaging systems (incorporating conveyors, shrink tunnels and wrapping and sealing machines) 10     *     1   Jul   2011
        Dry ice presses 20     *     1   Jul   2011
        Dry ice shipping boxes 10     *     1   Jul   2011
        Extraction fans for waste carbon dioxide (CO2) 10     *     1   Jul   2011
        Pelletisers 15     *     1   Jul   2011
    Helium manufacturing assets:
        Helium liquefiers (incorporating cryogenic adsorbers, expansion valves, heat exchangers, piping, separators and vacuum insulated enclosures) 30     *     1   Jul   2011
        Turbine expansion engines 25     *     1   Jul   2011
    Hydrogen manufacturing assets:
        Gasifiers and steam reformer furnaces 25     *     1   Jul   2011
Industrial gas distribution assets:
    Compressor assets:
        Air receivers 20     *     1   Jul   2011
        Compressors (including those for helium gas, industrial air and medical air) 15     *     1   Jul   2011
    Cylinder filling assets:
        Cylinder filling station assets:
            High pressure hoses 10     *     1   Jul   2011
            Manifolds and piping (incorporating flashback arrestors):
                Acetylene gas 10     *     1   Jul   2011
                Other gases 20     *     1   Jul   2011
            Water cooling system for acetylene cylinders (incorporating piping and spray nozzles) 20     *     1   Jul   2011
        Cylinder frames (incorporating manifolds and piping) 15     *     1   Jul   2011
        Cylinders:
            Gas cylinders 30     *     1   Jul   2011
            Liquid gas cylinders:
                Flasks 7     *     1   Jul   2011
                Other liquid gas cylinders 15     *     1   Jul   2011
        Cylinder valves 10     *     1   Jul   2011
    Cylinder handling assets:
        Baskets, crates, and pallets 12     *     1   Jul   2011
        Tippers and trolleys 10     *     1   Jul   2011
    Cylinder preparation assets:
        Boilers 10     *     1   Jul   2011
        Cylinder brushing machines 10     *     1   Jul   2011
        Cylinder drying cabinets (incorporating heaters and fans) 15     *     1   Jul   2011
        Cylinder inspection lights 10     *     1   Jul   2011
        Cylinder spray booths 15     *     1   Jul   2011
        Cylinder stamping machines 10     *     1   Jul   2011
        Cylinder testing machines 10     *     1   Jul   2011
        Cylinder valving machines (incorporating safety enclosures) 15     *     1   Jul   2011
    Tank truck assets:
        Gas storage tanks 20     *     1   Jul   2011
        Hoses 5     *     1   Jul   2011
        Metering systems 7     *     1   Jul   2011
        Pipes and valves 10     *     1   Jul   2011
        Pumps 10     *     1   Jul   2011
    Tanker filling station assets:
        Breakaway couplings 12     *     1   Jul   2011
        Framework, manifolds and piping 20     *     1   Jul   2011
        Tanker filling hoses 10     *     1   Jul   2011
        Weighbridges 20     *     1   Jul   2011
    Vapourisers 20     *     1   Jul   2011
Support and other assets:
    Air drying systems for industrial and instrument air 15     *     1   Jul   2011
    Control system assets:
        Control cabinets and panels, programmable logic controllers (PLCs) and variable speed drives (VSDs) 10     *     1   Jul   2011
        System monitoring assets (including instrumentation and sensors and transmitters for level, pressure, speed and temperature measurement) 10     *     1   Jul   2011
    Cooling towers:
        Field erected 20     *     1   Jul   2011
        Packaged 15     *     1   Jul   2011
    Customer installations assets:
        Adsorption based nitrogen and oxygen generation systems (skid type) assets:
            Membrane systems 10     *     1   Jul   2011
            Pressure swing adsorption (PSA) systems 12     *     1   Jul   2011
            Vacuum swing adsorption (VSA) systems 15     *     1   Jul   2011
        Blowers and compressors 15     *     1   Jul   2011
        Freezers (including batch freezers, freeze tunnels, and tumble freezers) 15     *     1   Jul   2011
        Gas supply metering, monitoring and control systems (incorporating meters, telemetry assets, sensors, transmitters and supply switching devices) 4     *     1   Jul   2011
    Gas analysis assets:
        Chromatographs 15     *     1   Jul   2011
        Other analysers 10     *     1   Jul   2011
    Gas storage assets:
        Liquid carbon dioxide (CO2) storage assets:
            Tanks 30     *     1   Jul   2011
            Tank refrigeration units 10     *     1   Jul   2011
        Vacuum insulated tanks 30     *     1   Jul   2011
    Piping assets:
        Flow meters 10     *     1   Jul   2011
        Pipes:
            Carbon steel 20     *     1   Jul   2011
            Stainless steel 30     *     1   Jul   2011
        Pipelines 30     *     1   Jul   2011
        Valves 10     *     1   Jul   2011
    Platform scales 20     *     1   Jul   2011
    Pumps:
        Cryogenic pumps 15     *     1   Jul   2011
        Liquid carbon dioxide (CO2) pumps 15     *     1   Jul   2011
        Other pumps 15     *     1   Jul   2011
    Safety assets:
        Fire control and alarm assets (see Table B)
        Gas leakage monitors:
            Fixed 10     *     1   Jul   2011
            Portable 4     *     1   Jul   2011
Basic chemical and chemical product manufacturing
(18120, 18130 and 18310)
ASSET LIFE
(YEARS)
REVIEWED DATE OF
APPLICATION
Ammonia manufacturing assets:
    Air and gas reforming and separation assets:
        Adsorption systems (including pressure and thermal swing) 25     *     1   Jul   2013
        Carbon dioxide (CO2) absorption systems (incorporating absorber and stripping columns, flash drums, heat exchangers, piping, pumps and tanks) 20     *     1   Jul   2013
        Cryogenic separation process assets:
            Air cooling and drying assets (excluding adsorption systems shown above) 20     *     1   Jul   2013
            Cold boxes (incorporating cryogenic distillation columns, expansion valves, heat exchangers, piping, separators and vacuum insulated enclosures) 30     *     1   Jul   2013
        Desulphurisers 25     *     1   Jul   2013
        Methanators 25     *     1   Jul   2013
        Pre-heaters (for air and gas feedstock) 25     *     1   Jul   2013
        Pre-reformers 25     *     1   Jul   2013
        Primary reformers 20     *     1   Jul   2013
        Secondary reformers 25     *     1   Jul   2013
        Shift converters (high and low temperature) 25     *     1   Jul   2013
    Compressor assets:
            Air filtering units (incorporating filters and housing filters) 25     *     1   Jul   2013
            Blowers and compressors (incorporating drives) 25     *     1   Jul   2013
    Conversion and liquefaction assets:
        Ammonia converters 25     *     1   Jul   2013
        Chillers, condensers, flash drums, receivers and separators 25     *     1   Jul   2013
        Purge gas recovery systems (incorporating heat exchangers, membranes, packing, piping pumps and vessels) 25     *     1   Jul   2013
    Distribution, handling and storage assets:
        Ammonia bullet tanks (including storage and surge tanks) 30     *     1   Jul   2013
        Ammonia deluge and vapour suppression systems 30     *     1   Jul   2013
        Ammonia pipelines (incorporating fittings and valves) 30     *     1   Jul   2013
        Ammonia pumps 15     *     1   Jul   2013
        Ammonia storage tank refrigeration systems (incorporating compressors, condensers, flash drums and receivers) 20     *     1   Jul   2013
        Ammonia storage tanks 30     *     1   Jul   2013
        Ammonia vapour scrubber systems 25     *     1   Jul   2013
        ISOtainers and portable tanks 15     *     1   Jul   2013
        Loading arm systems - marine 25     *     1   Jul   2013
        Rail and road tank filling assets:
            Breakaway couplings 10     *     1   Jul   2013
            Filling hoses 10     *     1   Jul   2013
            Loading arm systems 10     *     1   Jul   2013
    Gas pipelines (incorporating fittings and valves) 30     *     1   Jul   2013
    Heat exchangers:
        Process gas 20     *     1   Jul   2013
        Waste heat boilers 20     *     1   Jul   2013
    Support assets:
        Air compression assets (for industrial air and instrument air):
            Air compressors (incorporating air drying and filtering assets) 15     *     1   Jul   2013
            Air receivers 20     *     1   Jul   2013
        Blowers and fans (generally) 20     *     1   Jul   2013
        Boiler assets:
            Boilers 25     *     1   Jul   2013
            De-aerators 25     *     1   Jul   2013
            Economisers 25     *     1   Jul   2013
            Steam drums 25     *     1   Jul   2013
        Chemical storage tanks:
            Polyethylene (PE) 12     *     1   Jul   2013
            Other 20     *     1   Jul   2013
        Control system assets:
            Control cabinets and panels, program logic controllers (PLCs), switchgear and variable speed drives (VSDs) 10     *     1   Jul   2013
            System monitoring assets (including instrumentation and sensors and transmitters for level, pressure, speed and temperature measurement) 10     *     1   Jul   2013
        Cooling towers 20     *     1   Jul   2013
        Electricity supply assets:
            Emergency supply assets - see Table B Power supply assets, emergency or standby
            Steam turbine generators 25     *     1   Jul   2013
            Other electricity supply assets - see Table A Electricity supply (26110 to 26400)
        Emission control assets:
            Flare tips 10     *     1   Jul   2013
            Silencers 20     *     1   Jul   2013
            Stacks (exhaust, vent and flare) 20     *     1   Jul   2013
        Fire control and alarm systems:
            Fire fighting systems (incorporating hose boxes, hydrants and ring mains) 30     *     1   Jul   2013
            Other fire control and alarm assets - see Table B Fire control and alarm assets
        Gas detectors:
            Fixed 10     *     1   Jul   2013
            Portable 4     *     1   Jul   2013
        Heat exchangers (not specified elsewhere) 20     *     1   Jul   2013
        Laboratory assets:
            Analysers 10     *     1   Jul   2013
            Other laboratory equipment (including centrifuges, drying ovens, fume cupboards etc) 10     *     1   Jul   2013
        Overhead cranes 25     *     1   Jul   2013
        Piping assets:
            Flow meters 10     *     1   Jul   2013
            Pipes and fittings 25     *     1   Jul   2013
            Valves 10     *     1   Jul   2013
        Pumps:
            Boiler feedwater and cooling water pumps 20     *     1   Jul   2013
            Dosing pumps 5     *     1   Jul   2013
            Other pumps (not specified elsewhere) 15     *     1   Jul   2013
        Safety showers and eye wash stations 20     *     1   Jul   2013
        Water storage and treatment assets:
            Clarifiers and settling tanks 20     *     1   Jul   2013
            Dam and pond liners 20     *     1   Jul   2013
            Dams and effluent ponds 40     *     1   Jul   2013
            Ion exchange systems 20     *     1   Jul   2013
            Reverse osmosis systems 15     *     1   Jul   2013
            Water storage tanks:
                Polyethylene (PE) 15     *     1   Jul   2013
                Other 25     *     1   Jul   2013
        Weighbridges 20     *     1   Jul   2013
Ammonium nitrate manufacturing assets:
    Ammonia handling and storage assets - see above in Ammonia manufacturing assets, distribution, handling and storage assets
    Ammonium nitrate prill manufacturing assets:
        Coating, cooling, drying and screening assets:
            Bulk flow coolers 20     *     1   Jul   2013
            Chilling systems (incorporating chillers, ducting and piping) 20     *     1   Jul   2013
            Coating product tanks 25     *     1   Jul   2013
            Fluid bed coolers 20     *     1   Jul   2013
            Rotary drum machines (including coaters, coolers, driers and granulators) 20     *     1   Jul   2013
            Screeners 20     *     1   Jul   2013
        Distribution, handling and storage assets:
            Bagging machines 15     *     1   Jul   2013
            Conveyor belt weighers 15     *     1   Jul   2013
            Conveyors and elevators 15     *     1   Jul   2013
            Load out bins/silos 25     *     1   Jul   2013
            Reclaim hoppers 20     *     1   Jul   2013
            Scales 15     *     1   Jul   2013
        Prill tower blowers and fans 20     *     1   Jul   2013
        Prill towers (incorporating head tanks and lifts) 25     *     1   Jul   2013
        Scrubber systems (incorporating ducting, fans, scrubbers and tanks) 20     *     1   Jul   2013
    Ammonia nitrate solution manufacturing assets:
        Evaporation assets:
            Condensate tanks, flash drums and separators 20     *     1   Jul   2013
            Evaporators 20     *     1   Jul   2013
        Neutralisers 25     *     1   Jul   2013
        Pipe reactors (titanium) 3     *     1   Jul   2013
        Remelt and solution storage tanks (incorporating heating coils and stirrers) 25     *     1   Jul   2013
        Solution filters 20     *     1   Jul   2013
        Solution pumps 15     *     1   Jul   2013
    Nitric acid manufacturing assets:
        Ammonia liquid filtering vessels (incorporating filters) 25     *     1   Jul   2013
        Ammonia vapour filtering vessels (incorporating filters) 20     *     1   Jul   2013
        Ammonia/air mixers 20     *     1   Jul   2013
        Compressor assets:
            Air filtering units (incorporating housing and filters) 25     *     1   Jul   2013
            Compressors (incorporating drives) 25     *     1   Jul   2013
            Tail gas expanders 25     *     1   Jul   2013
        Conversion and absorption assets: