Beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Employment Income Manual

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.