Determining Fixtures - Free-Standing Objects and Works of Art

It may be difficult however to decide whether a particular object or structure is a fixture or not. Free standing objects, such as statues, may be fixtures if they were put in place as part of an overall architectural design: this would include objects especially designed or made to fit in a particular space or room. But works of art which were placed in a building primarily to be enjoyed as objects in their own right, rather than forming part of the land or building, are not likely to be considered as fixtures. However, each case must be treated in the light of its own facts, and owners that contemplate works are advised to contact the Department.