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HMRC internal manual

Employment Income Manual

HM Revenue & Customs
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Tax treatment of tree fellers: expenditure on power saws

Section 36 CAA 2001 and Section 336 ITEPA 2003

Where a tree feller employed by the Forestry Commission provides and uses a power saw for the purposes of his or her employment, you can allow a deduction for:

  • capital allowances on the saw and
  • expenses incurred in using and maintaining the saw.