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Official guidance
VAT Construction

VCONST13700 · Building materials - Note 22 and Note 23: electrical and gas appliances

  • VCONST13710 · General
  • VCONST13720 · What does the term ‘appliance’ mean
  • VCONST13730 · Examples of appliances and non-appliances
  • VCONST13740 · Appliances powered by other energies
  • VCONST13750 · - Building materials - Note 22 and Note 23: electrical and gas appliances: heating and ventilation appliances
  • VCONST13760 · Door-entry and waste disposal systems
  • VCONST13770 · Burglar alarms, and so on
  • VCONST13780 · Lifts and hoists
  1. Building materials - Note 22 and Note 23: electrical and gas appliances: contents
  2. Building materials - Note 22 and Note 23: electrical and gas appliances: what does the term ‘appliance’ mean

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.

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