Building materials - Note 22 and Note 23: electrical and gas appliances: lifts and hoists
Appliances are not excluded from the Note 22 definition of ‘building materials’ when they are lifts or hoists. This category is restricted to:
- vertical lifts designed for transporting people or goods, as commonly found in blocks of flats and other multi-storey buildings
- chair and stair lifts, and hoists or lifts for use by invalids, when incorporated in care homes.