SE36530 - Deductions from emoluments: capital allowances - meaning of "machinery or plant"

There is no statutory definition of what constitutes “plant”. Broadly speaking, to qualify as “plant” an item must have a working life of at least two years (see CA1510).

If an item does not qualify as plant or machinery you will need to consider whether a deduction is due under the Schedule E expenses rule in Section 198(1) ICTA 1988 (see SE31600 onwards and SE36510).