The phrase 'necessarily provided for use in the performance of
the duties' in the capital allowance legislation imposes the same
objective test as that in the general rule for employees’
expenses in Section 336 ITEPA 2003 (see
Capital allowances are not due for expenditure on items which employees provide simply for their own convenience or for other reasons personal to themselves, even if they do in fact use the items in carrying out their work.
To qualify for capital allowances, the duties of an employee must objectively require the use of the machinery or plant. In a disputed case, it is important to establish
Note that the machinery or plant does not have to be 'wholly and exclusively' used for the performance of the duties. If there is private use the allowances can be apportioned (see EIM36570).