when you get a depreciation report completed by a quantity surveyor there is a section known as the 'division 43' for original plant and equipment and common property which you can claim.. I would suggest contact a quantity surveyor to confirm in regard to new items (google will show you a few main ones who will be happy to advise) however I expect that as these are paid for from your admin or sinking fund and you are already offsetting your admin and sinking fund costs against your income and claiming again would be double dipping…