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The following list shows items in buildings that will typically qualify as plant. However, the list is by no means exhaustive and there will be cases where, exceptionally, the items shown may not qualify.
Aerials
Air conditioning systems
Burglar alarms
Cable TV installations
Cameras (CCTV etc)
Caravans provided mainly for holiday lettings
Carpets, loose flooring
Central heating systems (including boilers, radiators, etc)
Cold rooms
Computers and wiring
Counters and fittings
Cupboards
Curtains (arguably not fixtures, but invariably plant)
Dιcor (but only in hotels, etc where selling atmosphere is part of the trade)
Display equipment
Electrical installations (but usually only part thereof)
Emergency lighting
Escalators, conveyors, etc
Fire alarms systems
Fire safety measures other than alarms
Fridges and freezers
Furniture (fitted)
Gas systems
Hot water supplies
Lifts (and, in some instances, lift shafts)
Lighting specifically designed for the trade
Machinery fitted into the building
Mirrors (fitted)
Partitions (but only if movable and intended to be moved)
Public address systems
Safes and strongrooms
Sanitary ware (WCs, baths, basins, showers, sinks, etc)
Screens
Seating (fitted)
Security systems
Shelving
Signs
Smoke detectors and alarms
Sprinklers
Storage equipment
Swimming pools and associated equipment
Telecommunication systems (telephones, faxes, modems, etc)
Televisions and videos
Tennis courts
Ventilation systems
Wiring for specialist equipment
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