Taxes Consolidation Act 1997 Schedule 35

Qualifying equipment referred to in section 285D

Schedule 35 lists the types of farm safety equipment that qualify for accelerated capital allowances under section 285D.

• Part 1 defines key terms, including "farm vehicle" (covering agricultural tractors, self-propelled machines, all-terrain vehicles and utility terrain vehicles) and the "machinery Directive" (EU Directive 2006/42/EC).
• Part 2 sets out a table of qualifying equipment types, each with a detailed description specifying the required characteristics and, where applicable, CE marking compliance.
• Several equipment categories address disability access, including access lifts, wheelchair restraints, wheelchair docking stations, modified controls and modified seating for farm vehicles.
• Other categories cover livestock handling infrastructure (fixed sheep handling units, fixed cattle crushes, calving gates, livestock monitors), farmyard safety items (flood lights, chemical storage cabinets, sliding doors) and tractor-related safety equipment (jacking systems, quick hitch mechanisms, big bag lifters).