VCONST13500 - Building materials - Note 22 and Note 23: exclusions
General
Not all goods that are 鈥榦rdinarily incorporated by builders in a building of that description鈥� are 鈥榖uildings materials鈥�. Note 22 specifically excludes certain items, namely:
- furniture, other than kitchen furniture (VCONST13600)
- electrical and gas appliances (VCONST13700)
- carpets (VCONST13800).
Building regulations don鈥檛 override exclusions
In 1995, the range of items excluded from the VAT definition of 鈥榖uilding materials鈥� was modernised to allow certain appliances which building control approval required to be incorporated in that type of a building.
Prior to the change, the Tribunal in BGM Ltd (VTD 11793) and others had confirmed that whilst items incorporated in a building for building regulation purposes are likely to be 鈥榦rdinarily incorporated鈥� in such buildings, this does not mean that they automatically override the exclusions from the VAT definition of 鈥榖uilding materials鈥�. This still holds true.