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HMRC internal manual

VAT Construction

Building materials - Note 22 and Note 23: furniture: general

Note 22 holds that the following are excluded from the meaning of ‘building materials’:

  • finished or prefabricated furniture, other than furniture designed to be fitted in kitchens
  • materials for the construction of fitted furniture, other than kitchen furniture.

In other words, the exclusion covers:

  • ready-made furniture
  • furniture supplied as assembly kits
  • raw materials that are made into furniture.

In all cases the exclusion does not apply to kitchen furniture (VCONST13680).