VCONST13610 | Building materials - Note 22 and Note 23: furniture: general

Note 22 holds that the following are excluded from the meaning of ‘building materials’:

• finished or prefabricated furniture, other than furniture designed to be fitted in kitchens

• materials for the construction of fitted furniture, other than kitchen furniture.

In other words, the exclusion covers:

• ready-made furniture

• furniture supplied as assembly kits

• raw materials that are made into furniture.

In all cases the exclusion does not apply to kitchen furniture (VCONST13680).