Legislation: CAA 2001, s. 21(1)–(3), 23 (list C, item 8)

Key case law: none dealing specifically with this category of expenditure

HMRC material: CA 32217


There is little specific guidance as to whether television aerials qualify as plant.

The Capital Allowances ManualCapital Allowances Manual (CA 32217) specifies that ‘transmission aerials qualify for plant and machinery allowances’. This, however, is from the point of view of a television company.

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