1964_INLAND_REVENUE_RULES — Page 3

HK Historical Laws 香港歷史法例 All AI Reviewed
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1986 Ed.]

Inland Revenue Rules

[CAP. 112

A 3

[Subsidiary]

Item

Rate of Depreciation

9. Shipping-

Ships, junks and sampans

10%

Lighters

10%

Tugs

10%

10. Sprinklers

10%

11. Domestic appliances

20%

12. Furniture (excluding soft furnishings)

20%

13. Room air-conditioning units

20%

14. Shipping-

Launches and ferry vessels

20%

Hydrofoils

20%

15. Taxi meters

20%

16. Type and blocks (if not dealt with on renewals basis)

20%

17. Aircraft (including engines)

30%

18. Bar syphon apparatus

30%

19. Bicycles

30%

20. Bleaching and finishing machinery and plant

30%

21. Concrete pipe moulds

30%

22. Electric cookers and kettles

30%

23. Electronic data processing equipment

30%

24. Electronics manufacturing machinery and plant

30%

25. Motor vehicles

30%

26. Plastic manufacturing machinery and plant including moulds

30%

27. Shipping-

Outboard motors

30%

28. Silk manufacturing machinery and plant

30%

29. Sulphuric and nitric acid plant

30%

30. Tank lorries

30%

31. Textile and clothing manufacturing machinery and plant

30%

32. Tractors-bull dozers and graders

30%

33. Weaving, spinning, knitting and sewing machinery

30%

34. Machinery or plant, not specified in items 1 to 33, and used for the purposes of a transport, tunnel, dock, water, gas or electricity undertaking or a public telephone or public telegraphic service

20%

35. Any other machinery or plant, not specified in items 1 to 34...

10%

1. Belting.

SECOND PART

Item

2. Crockery and cutlery.

3. Kitchen utensils.

4. Linen.

5. Loose tools.

6. Soft furnishings (including curtains and carpets).

7. Surgical and dental instruments.

8. Tubes for X-ray and infra-red machines.

L.N. 81/74.

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2026-05-04 20:54:51 · NVIDIA / meta/llama-4-maverick-17b-128e-instruct
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1986 Ed.] Inland Revenue Rules [CAP. 112 A 3 [Subsidiary] Item Rate of Depreciation 9. Shipping- Ships, junks and sampans 10% Lighters 10% Tugs 10% 10. Sprinklers 10% 11. Domestic appliances 20% 12. Furniture (excluding soft furnishings) 20% 13. Room air-conditioning units 20% 14. Shipping- Launches and ferry vessels 20% Hydrofoils 20% 15. Taxi meters 20% 16. Type and blocks (if not dealt with on renewals basis) 20% 17. Aircraft (including engines) 30% 18. Bar syphon apparatus 30% 19. Bicycles 30% 20. Bleaching and finishing machinery and plant 30% 21. Concrete pipe moulds 30% 22. Electric cookers and kettles 30% 23. Electronic data processing equipment 30% 24. Electronics manufacturing machinery and plant 30% 25. Motor vehicles 30% 26. Plastic manufacturing machinery and plant including moulds 30% 27. Shipping- Outboard motors 30% 28. Silk manufacturing machinery and plant 30% 29. Sulphuric and nitric acid plant 30% 30. Tank lorries 30% 31. Textile and clothing manufacturing machinery and plant 30% 32. Tractors-bull dozers and graders 30% 33. Weaving, spinning, knitting and sewing machinery 30% 34. Machinery or plant, not specified in items 1 to 33, and used for the purposes of a transport, tunnel, dock, water, gas or electricity undertaking or a public telephone or public telegraphic service 20% 35. Any other machinery or plant, not specified in items 1 to 34... 10% 1. Belting. SECOND PART Item 2. Crockery and cutlery. 3. Kitchen utensils. 4. Linen. 5. Loose tools. 6. Soft furnishings (including curtains and carpets). 7. Surgical and dental instruments. 8. Tubes for X-ray and infra-red machines. L.N. 81/74.
Baseline (Original)
1986 Ed.] Inland Revenue Rules [CAP. 112 A 3 [Subsidiary] Item Rate of Depreciation 9. Shipping- Ships, junks and sampans 10% Lighters 10% Tugs 10% 10. Sprinklers 10% 11. Domestic appliances 20% 12. Furniture (excluding soft furnishings) 20% 13. Room air-conditioning units 20% 14. Shipping- Launches and ferry vessels 20% Hydrofoils 20% 15. Taxi meters 20% 16. Type and blocks (if not dealt with on renewals basis) 20% 17. Aircraft (including engines) 30% 18. Bar syphon apparatus 30% 19. Bicycles 30% 20. Bleaching and finishing machinery and plant 30% 21. Concrete pipe moulds 30% 22. Electric cookers and kettles 30% 23. Electronic data processing equipment 30% 24. Electronics manufacturing machinery and plant 30% 25. Motor vehicles 30% 26. Plastic manufacturing machinery and plant including moulds ... 30% 27. Shipping- Outboard motors 30% 28. Silk manufacturing machinery and plant 30% 29. Sulphuric and nitric acid plant 30% 30. Tank lorries 30% 31. Textile and clothing manufacturing machinery and plant 32. Tractors-bull dozers and graders 30% 30% 30% 33. Weaving, spinning, knitting and sewing machinery 34. Machinery or plant, not specified in items 1 to 33, and used for the purposes of a transport, tunnel, dock, water, gas or electricity undertaking or a public telephone or public telegraphic service 35. Any other machinery or plant, not specified in items 1 to 34... 10% 20% 1. Belting. SECOND PART Item 2. Crockery and cutlery. 3. Kitchen utensils. Linen. 5. Loose tools. 6. Soft furnishings (including curtains and carpets). 7. Surgical and dental instruments. 8. Tubes for X-ray and infra-red machines. L.N. 81/74.
2026-05-04 20:54:51 · Baseline
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1986 Ed.]

Inland Revenue Rules

[CAP. 112

A 3

[Subsidiary]

Item

Rate of Depreciation

9. Shipping-

Ships, junks and sampans

10%

Lighters

10%

Tugs

10%

10. Sprinklers

10%

11. Domestic appliances

20%

12. Furniture (excluding soft furnishings)

20%

13. Room air-conditioning units

20%

14. Shipping-

Launches and ferry vessels

20%

Hydrofoils

20%

15. Taxi meters

20%

16. Type and blocks (if not dealt with on renewals basis)

20%

17. Aircraft (including engines)

30%

18. Bar syphon apparatus

30%

19. Bicycles

30%

20. Bleaching and finishing machinery and plant

30%

21. Concrete pipe moulds

30%

22. Electric cookers and kettles

30%

23. Electronic data processing equipment

30%

24. Electronics manufacturing machinery and plant

30%

25. Motor vehicles

30%

26. Plastic manufacturing machinery and plant including moulds ...

30%

27. Shipping-

Outboard motors

30%

28. Silk manufacturing machinery and plant

30%

29. Sulphuric and nitric acid plant

30%

30. Tank lorries

30%

31. Textile and clothing manufacturing machinery and plant 32. Tractors-bull dozers and graders

30%

30%

30%

33. Weaving, spinning, knitting and sewing machinery

34. Machinery or plant, not specified in items 1 to 33, and used for the purposes of a transport, tunnel, dock, water, gas or electricity undertaking or a public telephone or public telegraphic service 35. Any other machinery or plant, not specified in items 1 to 34...

10%

20%

1. Belting.

SECOND PART

Item

2. Crockery and cutlery.

3.

Kitchen utensils.

Linen.

5.

Loose tools.

6.

Soft furnishings (including curtains and carpets).

7. Surgical and dental instruments.

8.

Tubes for X-ray and infra-red machines.

L.N. 81/74.

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