The s moking ban forced many businesses to erect smoking areas. Hotels and bars had to install large facilities to cater for their smoking customers. These would normally class as buildings. As such, they get no capital allowances. An English court case decided that a large gaebo style smoking area attached to a bar building by metal fixings counted as plant.
As such it is entitled to capital allowances against taxable profits
Business should review this to see if they can make a claim