Issue date: 
Thursday, 20 September 2018
Version note: 

Prepared by Inland Revenue for the Tax Working Group and dated July 2018.

Other papers from this meeting: Meeting 14: 19 July 2018.

Other papers on this theme: Revenue Reducing Options.

This paper looks at the empirical question of whether buildings do, in fact, depreciate and considers whether the decision to remove depreciation on buildings in 2010 should be revisited. 

Last updated: 
Monday, 17 September 2018