Toilet facility

sabinanelke Registered Posts: 4 New contributor 🐸

I would be interested in your opions about the following:

Toilet suites are treated as plant as per CA21200( Do you think the cost of building permissions to add toilet facility and/or the cost of other building materials (plasterboard etc.) could be treated as incidental capital expenditure on alterations to an existing building to instal plant or machinery - CA21190 (

Please share your thoughts :-)


  • reader
    reader Registered Posts: 1,037 Beyond epic contributor 🧙‍♂️

    Off the top of my head I believe that costs relating to:
    1) legal expenses incurred in order to instal plant, and
    2) installation costs, e.g. building materials,
    should all be capitalized.

    I happily welcome corrections to my comment, above.
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