RCB/9/18 VAT—damp proofing products

Part V16 Forms and other HMRC material

RCB/9/18 VAT—damp proofing products

RCB/9/18 VAT—damp proofing products

Revenue & Customs Brief, Issue 9. 20 July 2018

1 Purpose

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.

2 Readership

Businesses that manufacture and retail damp proofing products, and businesses that apply these products to the exterior walls of residential accommodation.

3 Background

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, when they are supplied as part of an installation.

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