Capital Allowance - Guest House

BMAC

Hello,

I am looking for some help, I have a client who runs a guest house all year round from a property he also lives in. The property has 5 bedrooms all ensuite, guest dining and lounge and kitchen is used for business and personal use. One bedroom, bathroom and separate lounge are used by the owner.

The owner has spent a considerable amount of money in setting up this guest house, he has installed ensuites, new kitchen, carpet and has had to replace the heating system in its entirity as the old system was past it and the windows were replaced.

Im looking for clarification on what he can claim allowances on, I understand that anything in the personal use areas are exempt. The new kitchen which was fitted was not of a like for like and was of much higher standard (granite worktops etc) that what was there so as there is an element of improvement then that would be exempt?

My main issue is the ensuite bathrooms as these are for sole use by guests would they come under plant and machinery as per CA21200 - baths wash hand basins and toilet suites? Also the carpets in these areas as they satisfy the 2 year test?

The cost of the heating system could this be claimed in part due to the wholly and exclusively test in guest areas and apportioned off using sqm of guest area?

Thanks in advance.