Legislation: CAA 2001, s. 21 and 22

Key case law:

Wimpy International Ltd v Warland [1989] BTC 58

SSE Generation Limited [2018] TC06618

HMRC material: none


Sometimes when plant is bought or constructed the business will need to build a plant room to house the plant or machinery. The question then arises as to whether the cost of the plant room itself qualifies as plant.

Such expenditure will rarely qualify. This is because the plant room will have become part of the premises and would in any case be a building or structure which would therefore be disqualified by CAA 2001, s. 21 or 22.

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.