Do Carpets Qualify for Capital Allowances Purposes?
The reason for making this post is this is one question which does seem to be asked quite frequently judging by the number of internet searches that Google receives on the subject.
HMRC normally accepts both carpets and linoleum qualify for capital allowances as they are plant (see CA21200). The reference is slightly confusing as it does refer to carpets in the context of furniture but in practice carpets have always been accepted as being Plant.
As if to illustrate this point in the case of Anchor International Ltd v IR Commrs  BTC 97 a huge synthetic carpet used for playing five-a-side football was held to be plant. However it should be noted that generally HMRC do not accept as plant, tiles which are stuck down. This does mean one grey area is that of stuck down carpet tiles which may be accepted by some HMRC Inspectors as qualifying but possibly not by others. The implication is that floor coverings which are permanently stuck down become part of the structure of the property and therefore do not qualify for capital allowances purposes.
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