EIM70800 - 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.