Schedule QUALIFYING IMPROVEMENT WORK AND NOTIONAL LIFE
| Column 1 | Column 2 |
|---|---|
| (Item) | (Notional life in years) |
1 Bath or shower | 12 |
2 Cavity wall insulation | 20 |
3 Double glazing or other external window replacement or secondary glazing | 20 |
4 Draught proofing of external doors or windows | 8 |
5 Insulation of pipes, water tank or cylinder | 10 |
6 Kitchen sink | 10 |
7 Loft insulation | 20 |
8 Rewiring and the provision of power and lighting or other electrical fixtures including smoke detectors | 15 |
9 Security measures other than burglar alarm systems | 10 |
10 Space or water heating | 12 |
11 Storage cupboards in bathroom or kitchen | 10 |
12 Thermostatic radiator valves | 7 |
13 Wash hand basin | 12 |
14 Watercloset | 12 |
15 Work surfaces for food preparation | 10 |