Display equipment is outside the extended scope of ‘building’ as it is included in List C in CAA 2001, s. 23.
Such equipment will normally qualify as plant without any problem. Lighting is accepted by HMRC as qualifying as plant ‘if it is specifically designed to encourage the sale of goods on display’ (CA 21180).
On a different note, the Capital Allowances Manual also instructs HMRC officers to allow as plant bus shelters, etc. which are leased by advertisers for displaying advertisements. Such shelters should be treated as plant (CA 22110).