Readers’ forum: Are capital allowances available on costs of putting green?

My client runs a large restaurant and entertainment centre. There is a large central building with a couple of restaurants and various games rooms. Outside there are play areas with swings/slides and an adventure playground.

He is now planning to construct a nine-hole putting green and has asked me about tax relief for the costs. I said that he won’t be able to claim a revenue deduction as this is capital expenditure and I didn’t think that capital allowances would be available. He challenged me on this. He said that he gets capital allowances on the snooker tables in the entertainment centre so why shouldn’t he get them on the putting green. After all both games involve pushing balls about with sticks with the aim of getting them into a hole: what is the difference? I’m sure that this argument can’t be right but I am at a...