Policy paper

Revenue and Customs Brief 9 (2018): VAT - damp proofing products

This brief clarifies HMRC's policy on the VAT liability of damp proofing products like paints, creams and gels from 1 September 2018.



This brief explains that certain damp proofing products, typically applied to exterior walls of houses, do not qualify as energy-saving materials.

Businesses should account for VAT at the standard rate on all sales and applications of these products on or after 1 September 2018 and, if necessary, change their marketing.

Published 20 July 2018