A: In some cases yes. If you are a landlord and you are adding to the saftey aspect of a public space like a car park, paths, bbq areas ECT. Spray Pave is a non-slip product therefore it is adding to the saftey of old slippery concrete therefore making it a tax deduction
If you are an employer and you are making a public open space safe by adding spray pave then you may have basis for tax deduction claim.
However please check the above with your Accountant.
