- car park buildings and pads;
- chemical works;
- fertiliser works;
- powder drying buildings; and
- site huts;
Since the grandparenting rule only applies to buildings acquired on or before 30 July 2009, any building acquired or building improvements made after this date are not covered by the grandparenting provisions.
|• carports (hired out to householders)||• milking sheds|
|• portable huts||• roofed livestock yards|
|• cool-stores and freezing chambers||• wintering barns and simple loafing barns|
|• slaughterhouses on farms||• milk powder buildings|
|• fowl houses||• temporary buildings|
|• plastic hothouses and PVC tunnel houses||• fish processing buildings|
|• glasshouses||• tannery buildings affected by acid|
|• buildings affected by acid|
The above buildings can all continue to be depreciated but depending on their acquisition date, the depreciation rates will differ. Buildings acquired before 30 July 2009 can be depreciated at their existing rates but the Inland Revenue Depreciation Tables must be consulted for buildings acquired after that date.