Mr. Niall Cody:

Yes. There are two principal forms of capital allowances paid by taxpayers against their trade profits, namely wear and tear allowances on the cost of acquiring plant and machinery, which would be mostly in corporation tax, and then some industrial buildings allowances where somebody has bought an industrial building and would be entitled to claim that amount over a period of depreciation. Then they can claim case 5, which is rental capital allowances on the cost incurred on furniture and fittings for their rental properties. As is highlighted in the chapter, a lot of the people in the HWI category have significant rental-----