SE36710 - Deductions from emoluments: capital allowances - particular items of machinery or plant - books

Where the conditions of Section 198(1) ICTA 1988 are satisfied you may admit a deduction for the full cost of books which are likely to be of only temporary use or value. For example, text books a teacher may have to provide for use in class. For detailed guidance on dealing with teachers' claims see SE70725.

If, exceptionally, an employee has to purchase a substantial work of reference likely to have a long useful life, any deduction will have to be considered under the capital allowances code (see SE36500 onwards). Only spend time in establishing whether an allowance is due as an expenses deduction or as a capital allowance in worthwhile cases.