»Ê¹ÚÌåÓýapp

Normally suspended ceilings and acoustic tiles are not plant. »Ê¹ÚÌåÓýappy are part of the building. Ceilings are in item 1 of List A, CAA01/S21 and are therefore excluded from PMAs. CA22010

»Ê¹ÚÌåÓýappre was a case, Hampton v Fortes Autogrill Ltd 53TC691,  where the company claimed capital allowances on false ceilings in a restaurant. »Ê¹ÚÌåÓýapp claim was refused. »Ê¹ÚÌåÓýapp ceilings' only function was to conceal service pipes, wiring etc. »Ê¹ÚÌåÓýappy were not apparatus with which the company carried on its trade of running a restaurant.

Accept that a suspended ceiling is plant if it forms an integral part of a heating and ventilation system (an 'integral feature - see CA22300). For example, it may form the fourth side of a duct or channel through which stale air is extracted for treatment or treated air is discharged.

Another case that involved a ceiling was an Australian case - ICI of Australia v CIR 1ATR450. »Ê¹ÚÌåÓýapp firm installed special sound absorbing ceilings in its office buildings. »Ê¹ÚÌåÓýapp ceilings consisted of acoustic tiles supported by metal frameworks attached by rods to the concrete floor above. »Ê¹ÚÌåÓýapp tiles were removable. »Ê¹ÚÌåÓýapp Courts found that they were not plant. »Ê¹ÚÌåÓýappy were part of the premises in which the company carried on its trade.