Legislation: CAA 2001, s. 21 (list A, item 3 and 4), 22 (list B, item 6), 23 (list C, items 2 and 29)

Key case law: Bridge House (Reigate Hill) Limited v Hinder (1971) 47 TC 182

HMRC material: CA 21170–21180


Waste disposal systems, and sewerage and drainage systems, are not normally able to qualify as plant as they are specifically included in the expression ‘building’ (list A). An exception is made for sewerage systems which are either provided mainly to meet the particular requirements of the trade or are to serve particular plant or machinery used for those purposes (list C, item 2).

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