Legislation: CAA 2001, s. 23 (List C, item 3 (formerly) and 9), 33A

Cases: Jarrold (HMIT) v John Good & Sons Ltd (1963) 40 TC 681; Cooke (HMIT) v Beach Station Caravans Ltd (1974) 49 TC 514; Wimpy International Ltd v Warland (HMIT) [1989] BTC 58; Melluish (HMIT) v BMI (No. 3) Ltd [1995] BTC 381

HMRC material: CA21200, 21230, 22070


Air conditioning is now treated as an ‘integral feature’ (see ¶247-000ff.). Specifically, a ‘powered system of ventilation, air cooling or air purification’ is listed as one of the categories of integral feature.

Before April 2008, HMRC accepted as plant all of the following (per CA21200):

central heating systems;

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