Tax Allowable Depreciation

Hi Professor Moffat,

I was wondering if you are able to help me understand how to calculate TAD. Supposing plant costs 1250 with a TAD of 10% straight line for 5 years with a scrap value of 500 at the end of year 5. is this the same as calculating the capital allowance. I get the depreciation charge of 125 each year but not the 250 (including the balancing allowance) at the end of year 5.

Many Thanks

Reference to DEC 2013 question CHMURA

Carlos