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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: kitchen furniture

Finished or prefabricated kitchen furniture and materials for the construction of fitted kitchen furniture are building materials for VAT purposes when ordinarily incorporated in a building.

Furniture incorporated in utility rooms is also ‘building materials’, even if the room is not attached to part of the kitchen.