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Deferment of the Time for Renewal

Deferment of renewal is recognition that undertakers derive a financial benefit when new apparatus, installed as diversionary works, replaces old apparatus made redundant by major works. The Code of Practice sets out (in Appendix E) the methodology that should be applied to calculate that benefit in order to offset it against the costs of diversionary works.

HAUC Advice Note No 2008/01 supersedes Appendix E in so far as it introduces a revised rate of interest (3.5%) to be used in the calculation. It also announces the replacement of Table 2 by the following interactive facility which automatically calculates, using the Bacon and Woodrow formula, the appropriate cost deduction to be applied for any given full and expired life.

Please Enter:


Cost deduction to be applied to total diversionary works costs is:


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