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HMRC internal manual

VAT Construction

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.