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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: furniture: what is not furniture

Items that are not furniture include:

  • baths, WCs, wash hand basins, and so on
  • items that create an item of furniture as an incidental result of carrying out another primary role, such items include shelves formed as a result of constructing simple box work over pipes, and basin supports that contain a simple cupboard beneath the basin (check also the guidance on ‘vanity units’ at VCONST13650).

The guidance in the rest of this section explains the treatment of different items.