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HMRC internal manual

VAT Construction

Building materials - Note 22 and Note 23: electrical and gas appliances: general

Note 22 holds that electrical or gas appliances are excluded from the meaning of ‘building materials’ (VCONST13010), unless the appliance is:

  • designed to heat space or water (or both) or to provide ventilation, air cooling, air purification, or dust extraction (VCONST13750)
  • intended for use in a building designed as a number of dwellings and is a door-entry system, a waste disposal unit or a machine for compacting waste (VCONST13760)
  • a burglar alarm, a fire alarm, or fire safety equipment or designed solely for the purpose of enabling aid to be summoned in an emergency (VCONST13770)