AGRICULTURE ALLOWANCES

PARTICULAR SCOPE RATE

a. Clearing land and Terrace the land 50%

preparation of land i. Combat erosion
ii. Provide easy access to estate worker

b. New planting i. Planting new crop of any product 50 %

i. Rubber tree to oil ii. Replacing old crop with a crop of different
palm product
ii. Vegetable to timber

c. Construction of road or Include construction of goods 50%

bridge

d. Building used in business i. Estate office building 20 %

ii. Mills (employee)
iii. Godowns
iv. Smoke house

e. Living accommodation for i. Staff quarters 10%

employees ii. Temples
iii. Community halls
 INDUSTRIAL BUILDING ALLOWANCE

IA : 10% : AA: 3%

- Dock, wharf , jetty , similar building Private hospital , maternity home, nursing home
- Warehouse let to to public
- Building used by utilities &
telecommunication supplier to supply
service
- Building used in working od mine or farm

FACTORY Building for research / training

- Building equipped with plant & machinery - Constructed or purchased
for manufacturing or processing o Approved by MoF
- Building to house plant, machinery o Approved research co/institute
 Used in manufacturing or o Research & development co
processing o Contact research & development
 Used for power generation in co
manufacturing or processing
- Mill, workshop used for repair or service
goods
- Building within same curtilage storage :
 Raw material, fuel , stores
 Product/material prior to sale

Canteen , restroom , recreation room, lavatory, Building used in approved service project
bathroom, washroom for employee approved by MOF
# pre-requisite : industrial building exists

Building for welfare of workings & living Hotel registered under MOTAC
accommodation for employees #working in farm

Airport Motor ricing circuit

IA : 10% , AA: 6%

Public road & ancillary structures recoverable Building on built-lease transfer basis approved by
through toll MOF

Privatization project & private financing scheme

- Constructed building

IA : 40% , AA : 3%

Living accommodation for employees # constructed building # pre-requisite industrial building exist

IA : NIL , AA : 10%

Living accommodation for employee in School or education institution approved by MOE

- Manufacturing, hotel tourism business or MOHE
- Approved service sector - Constructed or purchased
# constructed or purchased # exclude tuition centre

Child care centre for employees Building for industrial , technical or vocational
# constructed or purchase building training approved by MOF
- Constructed or purchased

Old folks care centre Building used by MSC Status

- Constructed or purchased building - Constructed or purchased building

Building used for BIONEXUS co Kindergarten

- Constructed or purchased building - Constructed or purchased building

Child care centre Tun Razak exchange

- Constructed or building #QPE incurred on or before 31/12/2020