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HMRC internal manual

VAT Construction

From
HM Revenue & Customs
Updated
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Building materials - Note 22 and Note 23: about this section

Building materials are zero-rated when they are ordinarily incorporated by a builder into the type of qualifying building, being worked on.

However, the ‘Blocking Order’ and Note 22 and 23, which are applicable to the supplies in both Groups, exclude particular types of goods from zero-rating.

This section is about supplies of certain building materials, which are excluded by the provisions of Note 22 and Note 23 when they are incorporated into the qualifying building or its site.