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:


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.

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.