| No. | Types of industrial building (IB) | Relevantparagraph in Schedule 3of the ITA | % |
| InitialAllowances | Annual Allowances |
| 1. | Factory, dock, wharf, jetty, warehouse, buildings for the supply of water, electricity, and telecommunication, buildings in a farm or mine. | 63 | 10 | 3 |
| 2. | Buildings included in the definition of ‘factory’. | 64(a) |
| 3. | Building used for storage which is within the same curtilage as a factory. | 64(b) |
| 4. | Building for the facility of employees such as canteen, restroom, recreation room, lavatory, bathhouse, bathroom and washroom (provided there is an IB in use in the business). | 65(1) |
| 5. | Building for the welfare of workers and living accomodation for employees working in a farm. | 65(2) |
| 6. | Licensed private hospital, maternity home and nursing home. | 37A |
| 7. | Building used for research. | 37B |
| 8. | Warehouse. | 37C | – | 10 |
| 9. | Building used for an approved service project. | 37E | 10 | 3 |
| 10. | Hotel. | 37F |
| 11. | Airport. | 37G |
| 12. | Motor racing circuit. | 37H |
| 13. | Building used as living accomodation for employees (provided there is an IB in use in the business). | 42(1) | 40 | 3 |
| 14. | Building used as living accommodation for employees, provided by a person carrying on a business of manufacturing, hotel or tourism or an approved services project under Schedule 7B of the ITA. | 42A(1) | – | 10 |
| 15. | Child care centre provided by an employer. | 42A(2) |
| 16. | Buildings for schools or educational institutions. | 42B |
| 17. | Buildings for industrial, technical or vocational training. | 42C |
| 18. | Public Roads. | 67A | 10 | 6 |
| 19. | Buildings on a build-lease-transfer basis. | 67B |
