Readers' forum: Keeping cool

My client runs a children’s entertainment complex that often has lengthy queues at the entrance where families stand in the open air. In response to queue lengths dropping dramatically during hot weather my client is considering erecting retractable canopies extending from the side of the building to provide shade for those waiting and installing several dispensers delivering water plumbed from the internal supply.

Before he decides between the various quotes he has received for this work he has asked me whether he will be able to claim capital allowances on this project. There are two questions in particular. First would the canopies and water dispensers be fixtures? Second does it matter that they are being provided to provide benefit to people who have not yet paid their entrance fee and so are not ‘customers’ as such?

Can Taxation readers provide any assistance here?

Query 19...