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HMRC internal manual

Business Leasing Manual

HM Revenue & Customs
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Defining long funding leases: funding leases that are not long funding leases: short leases: excluded leases: plant or machinery treated as background plant or machinery

The second list, in article 3 of SI2007/303, is an exhaustive list of plant or machinery that is not, or may not be, background plant or machinery on the basis of the definition in CAA01/S70R, but which is treated as if it were background plant or machinery. Plant or machinery which is to be treated as background plant or machinery is

  1. lighting installations including all fixed light fittings and emergency lighting systems,
  2. telephone, audio-visual and data installations incidental to the occupation of the building,
  3. computer networking facilities incidental to the occupation of the building,
  4. sanitary appliances and other bathroom fittings including hand driers, counters, partitions, mirrors, shower and locker facilities,
  5. kitchen and catering facilities for producing and storing food and drink for the occupants of the building,
  6. fixed seating,
  7. signs,
  8. public address systems, and
  9. intruder alarm systems and other security equipment including surveillance equipment.

Note that not all assets on this list are necessarily plant or machinery in the first place. For example, some types of lighting are plant or machinery, others are not. But where they are plant or machinery this list serves to treat them as background plant or machinery.