RCB/9/18 VAT—damp proofing productsRevenue & Customs Brief, Issue 9. 20 July 20181 PurposeThis brief clarifies HMRC's policy on the VAT liability of damp proofing products like paints, creams and gels. These products are typically applied to the exterior walls of houses to prevent damp.2 ReadershipBusinesses that manufacture and retail damp proofing products, and businesses that apply these products to the exterior walls of residential accommodation.3 BackgroundBusinesses that make supplies of installing certain energy-saving materials (ESMs) in residential accommodation to final customers qualify for the reduced rate of VAT. This includes services of installing the materials and the materials themselves,
Revenue & Customs Brief, Issue 9. 20 July 2018
This brief clarifies HMRC's policy on the VAT liability of damp proofing products like paints, creams and gels. These products are typically applied to the exterior walls of houses to prevent damp.
Businesses that manufacture and retail damp proofing products, and businesses that apply these products to the exterior walls of residential accommodation.
Businesses that make supplies of installing certain energy-saving materials (ESMs) in residential accommodation to final customers qualify for the reduced rate of VAT. This includes services of installing the materials and the materials themselves,
**Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason.