Fitted Kitchen: Wear and Tear at 12.5%?

Every year, come tax return time, I relook at the discussions on writing down fitted kitchens over an 8 year period.

The general revenue guidance appears to be that, if it can be removed without significant damage, it can be classed as fixtures and fittings. With this in mind, carpets can be wrote down at 12.5% p/a but tiles cannot.

With regards to fitted kitchens, the fact that many repossessed properties on the market, in particular in Northern Ireland, have had their kitchens removed for resale by the previous owners appears to be, in itself, an argument that a fitted kitchen can be classed as a fixture and fitting and, thus, be written down over an 8-year period.

Anyone any thoughts on this?

I suppose the same could be said for bathrooms/fireplaces. I've seen many houses on the market both in Northern Ireland and the Republic of Ireland with the bathrooms/fireplaces removed over the past 2-3 years.

There doesn't appear to be any clear guidance from revenue and querying it gets different answers depending on who answers the phone.