Does a new pushchair come under Annual Investment Allowance??

[acorns]

In the last couple of years , pushchairs that I have bought I've put under expenses. On further reading this seems to have been wrong, should I put the pushchair I'm getting this year on Annual Investment Allowance as it'll be be kept past the end of the tax year? Also where can I find info on how to go about claiming Capital allowances and what I can claim for?. My house is used purely for CM for a large part of the day/week. TIA

[MrAnchovy]

You can't claim capital allowances for buildings, however you can claim a proportion of mortgage interest and other household expenses - see other threads on this.

If you are spending £1,000 on a pushchair the size of a minibus then that should go under AIA; there is no official threshold but anything less than £250 can probably be treated as an allowable expense.