This list contains some examples of plant and machinery. It is by no means complete and you should check with the Inland Revenue if you are not sure if you qualify for allowances:

Advertising signs
Aerials
Air compressors
Air conditioning
Arc & gas welding plant
Blast furnace
Boilers
Brick kilns
Burglar alarms
Cable both overhead and underground
Car park illuminations
Carpets & other loose floor coverings
Compressed air plant and piping
Conveyor installations
Counters & fittings
Dry dock
Dynamos
Electrically operated doors or roller shutters
Emergency lighting
Escalators
Extinguishers
Fans
Fire alarms
Fire blankets, protections systems and sprinklers
Fires
Floor covering
Forges
Furnaces
Gantries
Generators
Heating installations including fittings, pipes and radiators
Hoses
Hot water services and related plumbing
Hydraulic presses
Incinerators
Immersion and instant water heaters
Intercom systems
Kitchen equipment
Laundry equipment
Lifts & lift shafts
LPG cylinders
Mechanical gates
Ovens
Passenger lifts & doors
Portable toilet
Portakabins
Pulleys
Pumps
Racking, cupboards and removable shelving
Radiators
Refrigeration plant and cold stores
Refuse collection & disposal systems
Safes & night safes
Sanitary installations
Sprinkler systems
Staff lockers
Storage racks, tanks & bins
Stoves
Switchboards and switchgear
Telephone equipment
Thermal insulations
Towel rails & dispensers
Transformers
Welfare facilities