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HMRC internal manual

VAT Construction

Building materials - Note 22 and Note 23: electrical and gas appliances: what does the term ‘appliance’ mean

The term ‘appliance’ is not defined in the law. However, in Garndene Communications Systems Ltd (VTD 2553), the Chairman said that an electrical appliance is:

… a device which is operated by electricity - in other words, a device which [only] works when electricity is applied to it.