I have a client who has just purchased a caravan. He works

Hello, I am Keith, one of the experts on Just Answer, and pleased to be able to help you with your question. Many years ago I had a client who assisted his wife's florist business. He bought a camper van for this and the Inland Revenue classed this as a van! I recently commented upon this to a colleague and he told me that this is no long allowed; I was not surprised! Here is the advice from Accounting web: 'Caravans occupying holiday sites are treated as plant and machinery qualifying for capital allowances, even if they are on hard standings and not required to be moved.' Unfortunately your usage does not comply with this so it cannot be claimed as plant and machinery. Here is more information from the same site: '“Entitlement to plant and machinery capital allowances on furniture, furnishings, etc. in the let property, as well as on plant and machinery used outside the property (such as vans and tools); but there are no capital allowances for the cost of the property itself or the land on which it stands;” I spoke to HMRC to check the situation and they said that this is the overriding rule and therefore there are no capital allowances available for the cost of the property itself even if it is a caravan.' So this cost cannot be set as an AIA. I am so sorry to have to rain on your parade.