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Official guidance
VAT Construction

VCONST13600 · Building materials - Note 22 and Note 23: furniture

  • VCONST13610 · General
  • VCONST13620 · What is furniture
  • VCONST13630 · What is not furniture
  • VCONST13640 · Cupboards, wardrobes, and so on
  • VCONST13650 · Vanity units
  • VCONST13660 · Lockers
  • VCONST13670 · School science laboratory workbenches
  • VCONST13680 · Kitchen furniture
  1. Building materials - Note 22 and Note 23: furniture: contents
  2. Building materials - Note 22 and Note 23: furniture: kitchen furniture

VCONST13680 | Building materials - Note 22 and Note 23: furniture: kitchen furniture

From HM Revenue & Customs · VAT Construction

Finished or prefabricated kitchen furniture and materials for the construction of fitted kitchen furniture are building materials for VAT purposes when ordinarily incorporated in a building.

Furniture incorporated in utility rooms is also ‘building materials’, even if the room is not attached to part of the kitchen.

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