VCONST13750 - - Building materials - Note 22 and Note 23: electrical and gas appliances: heating and ventilation appliances

Appliances are not excluded from the Note 22 definition of 鈥榖uilding materials鈥� when they are designed to:

  • heat space or water (or both)
  • provide ventilation
  • provide air cooling
  • provide air purification

or

  • provide dust extraction.

These categories include:

  • cookers designed to have a dual purpose of providing space or water heating

Note: You must not accept arguments that all cookers are 鈥榮pace heaters鈥� because they incidentally radiate heat whilst operating. Our approach has been supported by the Tribunals in Richard Cusdin (VTD 19739) and Richard Sidgwick (TC00695).

  • built-in central vacuum cleaning systems
  • water heating and ventilation units incorporated in swimming pools.

The following electrical appliances are not heating and ventilation devices for the purposes of Note 22:

  • electrically operated window blinds that open and close automatically so as to admit or retain heat.