Legislation: CAA 2001, s. 23 (list C, item 5)

Key case law:

Lupton v Cadogan Gardens Developments Limited (1971) 47 TC 1

Wimpy International Ltd v Warland [1989] BTC 58

HMRC material:

Commentary

Sanitary ware generally qualifies as plant. CAA 2001, s. 23, list C, item 5 specifically exempts ‘washbasins, sinks, baths, showers, sanitary ware and similar equipment’. As such, these items are to be considered on ordinary case law principles, which favour their treatment as plant.

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