Scaffolding poles and timber boards

Scaffolding poles and timber boards Please confirm that the initial purchase of scaffolding poles and timber boards by a company providing scaffolding erection services is capital expenditure qualifying for AIA or super-deduction as appropriate. I understand that future purchases to replace boards and individual poles can be treated as a revenue expense. Correct?

Hi KM,

Companies must self-assess their tax liabilities, so HMRC cannot provide advice on what the company can or cannot claim. 
You can find information relevant to your query at:
 CA23115 - Plant and Machinery Allowance (PMA): First Year Allowance (FYA): distinction between leasing and provision of services.
If you need further information, you will need to speak to a financial adviser, such as an accountant. 

Thank you.