mm- definition above didn't sound right so i searched for fixtures and fittings on
www.revenue.ie
from
[broken link removed]
Fixtures
4. Fixtures are goods which have become attached to buildings in such a way
that they cannot be removed without substantial damage being caused to the
goods themselves or to the building to which they are attached. In the case
of houses, fixtures could, as a general rule, be said to include the basic
structural items normally to be found in a new, unfurnished, standard house.
Fixtures would not however include carpets and other floor coverings,
cookers, hobs, gas and electric fires and the like.
Fittings
6. As distinct from fixtures, fittings are goods which, though often attached to
buildings, can be removed without substantial damage being caused to the goods
themselves or to the building to which they are attached.