Legislation: CAA 2001, s. 23 (List C, item 29)

Revenue material: HMRC Brief 66/08


Waste disposal systems and sewerage and drainage systems do not normally qualify as plant as they are specifically included in the expression ‘building’ (CAA 2001, s. 21, 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). Similarly, a drainage ditch is not able to qualify (List B, item 6) although expenditure on ‘the provision of slurry pits or silage clamps’ is outside the scope of the exclusion (List C, item 29).

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