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HMRC internal manual

VAT Construction

Building materials - Note 22 and Note 23: ‘ordinarily incorporated’ test: how the test of ‘ordinarily’ is used

To be building materials goods must be both:

  • ‘of a description ordinarily incorporated by builders’
  • ordinarily incorporated in a ‘building of that description (or its site)’.

VCONST13420 explains the first test, VCONST13430 explains the second, with VCONST13440 providing examples.