A-Z of Plant & Machinery 2025-26

A practical, asset-by-asset guide to whether and when expenditure qualifies for plant and machinery allowances.

Save hours of time, and be confident of getting the right answer, when analysing expenditure for capital allowances claims. This practical and unique book, in A-Z format, explains when and why you can/cannot claim for the cost of more than 300 types of expenditure, including building alterations, barriers, car parks, clothing, demolition costs, tennis courts, ventilation systems, and much more (see full table of contents below).

The text provides clear, authoritative explanations as to what qualifies for plant and machinery allowances in given circumstances. Each entry includes appropriate statutory and case law references, together with HMRC guidance and the authors’ personal commentary, based on their practical experience of advising businesses on capital allowances over many years.

This book complements our Capital Allowances title and the two may be bought together as a discounted bundle – see top of page. Together, the two books offer some 1,200 pages of practical and clearly written commentary, arranged in a user-friendly and accessible format.

New for this edition:

• Case law (Mersey Docks) comment on alteration of land for the purpose only of installing plant or machinery
• Updated HMRC definition of “aqueduct” following Supreme Court decision in SSE Generation
• Updated HMRC definition of “bridge” following Supreme Court decision in SSE Generation
• ICAEW “representation” re carpets as plant
• First-year allowances for electric and other zero-emission cars extended to 2026
• New treatment of double cab pick-ups from April 2025
• HMRC guidance on suspended ceilings, plus a new paragraph on ceiling and wall panelling in the context of a food factory
• First-year allowances for electric vehicle charge-points extended to 2026
• Additional HMRC commentary re computer software
• New section on cranes
• Updated HMRC definition of “cutting” following Supreme Court decision in SSE Generation
• Discussion re design costs per the Court of Appeal case of Orsted
• Commentary re dwelling-houses updated re abolition of FHLs regime
• Updated HMRC definition of “embankment” following Supreme Court decision in SSE Generation
• Treatment of costs of surveyor appointed by lender to monitor progress
• Brief additional commentary re fire safety systems
• Amended HMRC wording re when a mezzanine floor can qualify as plant
• Detailed coverage re abolition of special FHLs regime
• Case law commentary (Mersey Docks) re restricted meaning of “jetty or similar structure”
• Discussion re installation costs per the Court of Appeal case of Orsted
• Discussion re meaning of “on the provision of” per the Court of Appeal case of Orsted
• New section on scaffolding costs
• Corrected HMRC guidance re solar panels
• Updated HMRC definition of “tunnel” following Supreme Court decision in SSE Generation
• Updated HMRC definition of “viaduct” following Supreme Court decision in SSE Generation
• Updated commentary on wind turbines per the Court of Appeal case of Orsted
• First-year allowances for zero-emission goods vehicles not extended to 2026