What is plant and machinery? (2024)

There is no statutory definition of ‘plant and machinery’.

Generally, buildings (and assets treated as buildings) and structures (and assets treated as structures) are not plant and machinery. The legislation includes three lists:

• list A – assets to be treated as buildings (including walls, floors, ceilings and windows);

• list B – assets to be treated as structures (including tunnels, bridges, canals and reservoirs); and

  See Also

  Plant, machinery and equipment

• list C – assets which although may be in lists A or B are not within the general exclusion of buildings and structures (including manufacturing, catering, sanitary and computer equipment).