The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
This guidance note describes:
For an overview of the liability of supplies relating to construction, conversion and renovation more broadly, see the Overview ― construction, conversion and renovation guidance note.
For input tax generally, see the What is input tax? guidance note.
For in-depth discussion of the legislation and case law in relation to building materials, see De Voil Indirect Tax Service V4.242, and for the input tax block, see De Voil Indirect Tax Service V3.444.
The following bullet points set out the conditions that goods have to meet in order to be classed as ‘building materials’ for VAT purposes. Goods will not be building materials unless they meet all of the conditions:
VATA 1994, Sch 8, Group 5, Notes 22, 23; VATA 1994, Sch 7A, Group 7, Note 6, Group 6, Note 12; Notice 708 , section 13; VCONST13500
When goods are seen as ‘ordinarily incorporated’ into a building for these purposes is described later in this guidance note.
Finished or prefabricated furniture (eg bathroom cabinets) and the materials that will be used to produce fitted furniture
**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.
Access this article and thousands of others like it free for 7 days with a trial of TolleyGuidance.
Read full article
Already a subscriber? Login
To view our latest tax guidance content, sign in to Tolley® Guidance or register for a free trial.