You asked
Please can you tell me if there is a central database that records the service life of equipment and machinery within the UK.
We said
Thank you for Freedom of Information Request and for your interest in our data.
We do not publish a table in the format of the US Version, but we have two sources that can provide you with a similar set of information:
For non-Research & Development assets Table A19 in the National Institute of Economic and Social Research (NEISR) report attached provides asset lives for a range of industries. For comparison US service lives are in Table A7;
http://www.niesr.ac.uk/sites/default/files/publications/DP474.pdf
We treat service lives for Research & Development assets slightly differently, the figures for these are in Table 5 of the Measuring and Capitalising Research and Development paper;