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There is no statutory definition of plant and machinery for the purposes of capital allowances, but the expression has a very wide meaning. It includes items used in factories such as boilers, furnaces, shafting, motors, dynamos, electrical equipment, conveyors, dust extraction plant, hoists, trucks, storage tanks, refrigerating plant, locomotives, rails of railway sidings, railway wagons and piping, items used in offices such as typewriters, accounting machines, computers, adding machines, calculating machines and furniture, and general items such as aircraft, hovercraft, telephone installations, fixtures and fittings, including carpets and linoleum, but not linen, crockery or cutlery.

There are provisions which make it clear that certain items are specifically included. These include ships (see B3.350, B3.351), cars (see B3.342), and computer software (see B3.341). Plant and machinery includes a part of any plant and machinery¹.

For HMRC guidance on the meaning of plant and machinery see CA21010, CA21200.

The absence of a statutory definition has led to a large number of cases being determined by the courts; some of the more important ones are described below.

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