PIC Information Technology (IT) and Automation Equipment List

(Updated as at 23 Feb 2015)

The list of IT and automation equipment qualifying for enhanced deduction/allowances under the
Productivity and Innovation Credit (“PIC”) scheme can be found in the Income Tax (PIC Automation
Equipment) Rules 2012, and are listed in the table below. This will be effective from the Year of
Assessment 2011.

The list of prescribed PIC IT and automation equipment is expanded to allow more equipment to
qualify for PIC automatically. Please refer to the table below for the updated list. The phrasing of
these changes may be modified when legislative amendments are made to the subsidiary legislation
Income Tax (PIC Automation Equipment) Rules 2012.

Table on PIC IT and Automation Equipment

How to read this table

Under “Capital Allowances - 100% write-off in one year [S19A(2)]”, please note that:
• PIC IT and Automation Equipment indicated with a tick (✓) will qualify for 100% accelerated write-
off* for capital allowances [as per the Income Tax (Automation Equipment) Rules 2004 and Income
Tax (Automation Equipment) (Amendment) Rules 2010].
• PIC IT and Automation Equipment indicated with a cross (X) will qualify for write-off over 3 years
under Section 19A(1)* and not the 100% accelerated write-off.
*Claim for capital allowances can still be made under Section 19 over their useful life, if this is
preferred by the business.

Capital
Allowances -
S/N PIC IT and Automation Equipment 100% write-off Remarks
in one year
[S19A(2)]

1 Image or graphics processing equipment, ✓

including display, facsimile, optical character
reader, laser printer, plotter, image setter, digital
printing, direct imaging equipment and scanner.

2 Data processing and information technology ✓

equipment, including mainframe, minicomputer,
microcomputer, desktop, laptop, mobile phone,
personal digital assistant and other information
technology devices and peripherals.

3 Data communications and networking ✓

equipment, including modem, multiplexor,
network processor, servers, interface converter,

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 Capital
Allowances -
S/N PIC IT and Automation Equipment 100% write-off Remarks
in one year
[S19A(2)]

routers, switches, networks, cabling

infrastructure, IP telephony systems, broadband
connectivity equipment and security and
authentication infrastructure.

4 Information technology software including office ✓ 100% write-off will apply only
system software and software used in to expenditure incurred on or
connection with provision of any office after 15 Dec 2010, except for
automation service, enterprise resource office system software.
planning, customer relationship management The latter will qualify for a
such as reservations, registration, queue 100% write-off even if the
management, ordering, billings and collections, expenditure was incurred
inventory management, record management, before 15 Dec 2010.
knowledge management, human resource and
payroll management, financial information and
business management such as accounting and
assets management, and personnel business
travel request, information and management.

5 Computer-aided design system software and ✓

computer-aided manufacturing system software.

6 Surface mount technology machine which is used ✓

for the automatic assembly of surface mount
devices onto printed circuit boards.

7 Computer controlled machine for joining, cutting ✓ 100% write-off will apply only
or removal operations, including CNC welding to:
machine, CNC lathes, milling machines, EDM Computer controlled machine
wirecut, machining centers, grinders, presses and for cutting and removal
laser equipment. operations with automatic tool
change capabilities, including
CNC lathes, milling machines,
EDM wirecut, machining
centers, grinders, presses and
laser equipment.

8 Unmanned automated guided vehicle which is ✓

reprogrammable and used for the transfer of
goods or materials within a factory or an office.

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 Capital
Allowances -
S/N PIC IT and Automation Equipment 100% write-off Remarks
in one year
[S19A(2)]

9 Co-ordinate measuring machine which is ✓

controlled by computer and used for the precise
measurement of components for industrial,
research or training purposes, including auto in-
line vision inspection system and automated
testing equipment.

10 Automated system for storage and retrieval of ✓ 100% write-off will apply to
information, including Radio-Frequency the following only if the
Identification (RFID) system and bar-coding expenditure is incurred on or
system, and automated machine for the storage after 15 Dec 2010:
and retrieval of goods or materials, which is Automated system for storage
controlled by computer and installed with and retrieval of information,
automatic retrieval devices. including Radio-Frequency
Identification (RFID) system
and bar-coding system.

11 Flexible manufacturing cells consisting of an ✓

integrated manufacturing system comprising at
least a computer controlled machine and a robot,
including assembly robots, robotic systems and
auto-packing lines.

12 Automated warehousing equipment and ✓

software, including Integrated Transport Fleet
Management System, Integrated Warehouse
Management System (Radio Frequency
Terminals) and Very Narrow Aisle (VNA),
automatic material handling, collating and
binding equipment, Enterprise Resource Planning
systems and Materials Resource Planning and
Manufacturer Resource Planning software
systems.

13 Automated inspection, testing, packaging and ✓

control system for chemicals, pharmaceuticals,
medical devices and other automated
manufacturing including high speed tabletting
machines, high speed packaging machines, such
as for blister packaging, infra-red probe for
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 Capital
Allowances -
S/N PIC IT and Automation Equipment 100% write-off Remarks
in one year
[S19A(2)]

control and inspection, vision devices to check

mould function or parts inspection, in-mould
transfer parts sorting system and analysis
equipment for quality control and assurance.

14 Injection mould and extrusion* machines used ✓ Expenditure incurred on

for making plastic, ceramic, metal or silicone injection mould machines used
rubber components in factory production. for making silicone rubber
components will not qualify for
a 100% write-off.

* Extrusion machines (Budget

2013 addition) will qualify for
PIC from YA 2013. The
expenditure incurred will not
qualify for a 100% write-off.

15 Automated chemicals handling equipment, ✓

system or line.

16 Computer-to-plate and computer-to-press ✓ * Computer controlled offset

systems and computer controlled offset printing printing press (Budget 2013
press* used in drafting and printing business. addition) will qualify for PIC
from YA 2013. The expenditure
incurred will not qualify for a
100% write-off.

17 Automated machinery and systems for food ✓

processing and packaging or food preservation.

18 Equipment used in the manufacture (including ✓

assembly and testing) of semiconductor wafers
or packaged ICs.

19 Automatic equipment used for assembly and ✓ 100% write-off will apply only
testing operations. to expenditure incurred on or
after 15 Dec 2010, except for
expenditure incurred on
automatic photonics assembly
and test equipment. The latter
will qualify for a 100% write-

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 Capital
Allowances -
S/N PIC IT and Automation Equipment 100% write-off Remarks
in one year
[S19A(2)]

off even if the expenditure was

incurred before 15 Dec 2010.

20 Automated equipment used in port-related ✓

operations.

21 Automotive navigation systems including ✓ 100% write-off will apply only

telematics system and global positioning system. to expenditure incurred on or
after 15 Dec 2010.

22 Automated kitchen equipment for the purpose of ✓ For automation kitchen

food processing, food preparation or for food equipment for the purpose of
and beverage-related operations*. food processing, 100% write-
off will apply only to
expenditure incurred on or
after 15 Dec 2010.

* Automation kitchen
equipment for the purpose of
food preparation or for
food and beverage-related
operations (Budget 2013
addition) will qualify for PIC
from YA 2013. The expenditure
incurred will not qualify for a
100% write-off.

23 Interactive shopping carts or kiosks. ✓ 100% write-off will apply only

to expenditure incurred on or
after 15 Dec 2010.

24 Automated drugs dispensing system for ✓ 100% write-off will apply only
healthcare-related operations. to expenditure incurred on or
after 15 Dec 2010.

25 Automated housekeeping equipment including ✓ 100% write-off will apply only

any mattress-lifting equipment for hospitality- to expenditure incurred on or
related operations. after 15 Dec 2010.

26 Automated seating systems for convention or ✓ 100% write-off will apply only
exhibition centre, including retractable theatre- to expenditure incurred on or
style seating. after 15 Dec 2010.
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 Capital
Allowances -
S/N PIC IT and Automation Equipment 100% write-off Remarks
in one year
[S19A(2)]

27 Self-climbing scaffold system. ✓ 100% write-off will apply only

to expenditure incurred on or
after 15 Dec 2010.

28 Concrete pumps, whether stationary or mounted ✓ 100% write-off will apply only
on vehicles. to expenditure incurred on or
after 15 Dec 2010.

29 Ride-on power float machine. ✓ 100% write-off will apply only

to expenditure incurred on or
after 15 Dec 2010.

30 Automated sorting system, automatic inserting x

system with high speed cutting, collating, folding
and inserting of documents into envelopes, and
automatic packaging system for packaging or
repackaging of products into plastic films or
plastic wraps.

31 Hydraulic bucking unit which includes high x

automatic function for quick make-up or break-
out.

32 Automated machine used in laundry processes, x

including automatic linen feeder, automatic linen
folder and stacker, laundry conveyor system and
automatic garments managing system, but
excludes washing or drying machine.

33 Automated sludge treatment machine. x

34 Automatic machine used in vegetable farming x

processes, including auto-seeding machine for
seed plugs and auto-seed plug transplanting
machine, and automatic machine used in
vegetable packaging processes.

35 Construction equipment proposed and x Budget 2013 addition.

supported by the Building and Construction
Authority. Please refer to the list here. Expenditure incurred will
qualify for PIC from YA 2013.
(Currently, these equipment are also supported
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 Capital
Allowances -
S/N PIC IT and Automation Equipment 100% write-off Remarks
in one year
[S19A(2)]

under the Mechanisation Credit Scheme.)

36 Automated equipment for cleaning, scrubbing, x Budget 2013 addition.

shampooing or cleaning-related operations in
relation to the maintenance of premises. Expenditure incurred will
qualify for PIC from YA 2013.

37 Automated cover system for open-top containers x Budget 2014 addition.

Expenditure incurred will

qualify for PIC from YA 2014.

38 Landscaping equipment. Please refer to the x Budget 2014 addition.

list here.
Expenditure incurred will
qualify for PIC from YA 2014.

39 Bi-directional Mass Flow Metering system x Expenditure incurred will

(“MFM”) installed on bunker tankers, approved qualify for PIC from YA 2015.
for use by MPA

40 Waste management equipment. Please refer to x Budget 2015 addition.

the list here. New!
Expenditure incurred will
qualify for PIC from YA 2015.

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