I classify a lot of my equipment purchases in any year , brushes, pole, hoses, pump etc as "consumables" because their life expectancy is only about a year anyway. That way you write them off against tax in one go. It gets complicated trying to write everything down by 25% year on year. That really should only apply to things you really expect to be around in four years and lets face it thats probably not much stuff. Even ladders wear out. Vehicles are a different story.
The other sound advice was get an accountant.
ditto for me too, I do the mileage thing for my van, forgotten exactly how much it is, but you claim so much per mile for the first 10 or 12 thousand miles, and then something like 25p per mile thereafter.
But that includes everything, fuel, servicing, depreciation (or so I believe) lease payments and so on.
For my tools and equipment I put them down as consumables, poles break (well, mine do
) Batteries wear out (Don't they squeaks?
) hoses need replacing as do pumps.
For large capital investment it makes sense to be able to claim it back over a number of years, thereby reducing your tax burden for several years, if they are now going to build in greater flexibility for small businesses then great.
My turnover is increasing year on year now, so for me it may well be an accountant for next year...we shall wait and see
Ian