VCONST13720 | Building materials - Note 22 and Note 23: electrical and gas appliances: what does the term ‘appliance’ mean
From HM Revenue & Customs · VAT Construction
The term ‘appliance’ is not defined in the law. However, in Garndene Communications Systems Ltd (VTD 2553), the Chairman said that an electrical appliance is:
… a device which is operated by electricity - in other words, a device which [only] works when electricity is applied to it.