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HMRC internal manual

Capital Allowances Manual

Plant and Machinery Allowances (PMA): buildings and structures: swimming pools

In the case of* Cooke v Beach Station Caravans Ltd 49TC514  *a swimming pool was held to be plant. Megarry J held that the pool was part of the apparatus used for carrying on the trade of operating a caravan park. The pool formed an entity with its attendant apparatus for purifying and heating the water. The pool was apparatus used in carrying on the trade of operating the caravan park. It performed the function of providing pleasurable and safe buoyancy for the swimmer.

Give plant or machinery allowances on swimming pools provided for the trades of hotelier, caravan park operator, holiday camp operator etc. The expenditure that qualifies includes the cost of excavation, pool construction and terracing. It does not include the cost of things like changing rooms and sun lounges. If the pool is an indoor pool the building housing it is not plant.