Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

VAT Construction

From
HM Revenue & Customs
Updated
, see all updates

Building materials - Note 22 and Note 23: how to tackle questions on building materials

For VAT purposes, ‘building materials’ are articles that meet the statutory definition given at VCONST13010, namely the articles:

  • are ‘incorporated’ in the building or its site (VCONST13300)
  • would ‘ordinarily’ be incorporated by builders in ‘a building of that description’ (VCONST13400)
  • are not explicitly excluded from the definition of ‘building materials’ (such as furniture, gas and electrical appliances, and carpets) (VCONST13500, VCONST13600, VCONST13700 and VCONST13800).

When determining whether an article is classified as ‘building materials’ you should work through the above conditions in sequence.