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Legislative definition of plant and machinery

The general rule allowing capital allowances on plant and machinery is given at CAA 2001, s 11. There is no statutory definition of the term ‘plant and machinery’ but there is confirmation in the legislation on what constitutes a building or a structure and what is therefore not plant and machinery, and these details are set out below. Otherwise, the definition of plant and machinery has been developed through case law, which is also reviewed below.

The legislation does list some items which do qualify as plant and machinery with the main category of items being integral features, which are described further in the Special rate pool and long life assets guidance note. Other items specifically qualifying as plant and machinery are:

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   building alterations connected with installation of plant and machinery

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   demolition of plant and machinery

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   thermal insulation on a commercial property which is already in use, and

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   expenditure on personal security assets where there is a special threat to an individual which arises from their