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HMRC internal manual

VAT Construction

Building materials - Note 22 and Note 23: electrical and gas appliances: burglar alarms, and so on

Appliances are not excluded from the definition of ‘building materials’ when they are:

  • burglar alarms
  • personal alarms
  • fire alarms
  • fire safety equipment


  • appliances designed solely for the purpose of enabling aid to be summoned in an emergency.

Note: Other electrical appliances that are used as part of a security system are excluded from being ‘building materials’, such as closed circuit television (CCTV) cameras.