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Answer: A person who has been given a concession (a right granted by the government to a person to carry out a certain activity in a particular area) or a license and conduct a logging business is entitled to claim a Forest Allowance on the expenses incurred in the forest to build: Roads or buildings used for the purpose of producing timber. As a convenience, the bridge or pier built for the business is also eligible for the allowance given; or Buildings provided for the purpose of welfare or living quarters for the purpose of producing timber.