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HMRC internal manual

VAT Construction

HM Revenue & Customs
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Building materials - Note 22 and Note 23: electrical and gas appliances: appliances powered by other energies

The exclusions for appliances only apply to ‘electrical’ and ‘gas’ appliances.

Appliances powered by energy sources other than electricity or gas are, therefore, ‘building materials’, subject to the ‘ordinarily incorporated in a building of that description’ test. VCONST13300 and VCONST13400 provide an explanation of this test.