VCONST13650 | Building materials - Note 22 and Note 23: furniture: vanity units

In Edmond Homes (VTD 11567), the Tribunal found that a small vanity unit held wash hand basins in a similar way to a pedestal. They stated:

Quite the most important and obvious function is the support of the wash hand basins; hiding the pipework to the basins is a secondary function. I do not believe that the basin units function as cupboards. Any such function is purely incidental to the ‘true’ functions I have mentioned.

Deeper units where the use of the cupboards has a true function such as base units incorporating a wash hand basin installed in bathrooms, cloakrooms and bedrooms, are also not furniture, provided that the only cupboard space is directly beneath the basin itself.

More elaborate vanity units, typically with other storage space constructed on either or both sides of the basin, are furniture, as are wall units such as bathroom cabinets.