Where a security asset is intended to be used partly to improve
personal physical security, only an appropriate proportion of the
expenditure on the asset is to qualify for a deduction. The
appropriate proportion is that attributable to the intended use to
improve physical security (FA89/S112 (7)).
If the provider intends that asset to be used solely to
improve personal physical security, but there is another use for
the asset which is incidental to that purpose, the trader is still
entitled to a deduction of the whole of the cost or expenses
(FA89/S113 (2)). For example the cost of bullet resistant windows
can be allowed in full although they have incidental non-security
use in keeping out the cold.
The fact that the provision of a security asset or service
also improves the personal physical security of other members of
the trader's family or household does not prevent the full amount
of the expenditure from qualifying for a deduction (FA89/S113
(3)).
