Integral plant?

My client’s business is building and operating commercial recycling and composting plants – a very ‘green’ enterprise.

A typical installation will consist of a concrete slab with special vents and pipes built in movable concrete walls on two sides which divide the bays and provide support for the roof.

The front and back ends of the bays are where the waste material is loaded and extracted.

These are sealed with polythene while processing takes place during which the environment including humidity and temperature is precisely computer controlled using electrical probes and sensors.

In the past plant and machinery allowances have been claimed on the basis that this is a single piece of integral plant which is a particular and necessary requirement of the trade.

Turning to current and future capital expenditure a colleague has questioned whether the new integral features rules apply to certain...