VCONST13200 - Building materials - Note 22 and Note 23: how to tackle questions on building materials

For VAT purposes, 鈥榖uilding materials鈥� are articles that meet the statutory definition given at VCONST13010, namely the articles:

  • are 鈥榠ncorporated鈥� in the building or its site (VCONST13300)
  • would 鈥榦rdinarily鈥� be incorporated by builders in 鈥榓 building of that description鈥� (VCONST13400)
  • are not explicitly excluded from the definition of 鈥榖uilding materials鈥� (such as furniture, gas and electrical appliances, and carpets) (VCONST13500, VCONST13600, VCONST13700 and VCONST13800).

When determining whether an article is classified as 鈥榖uilding materials鈥� you should work through the above conditions in sequence.