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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: burglar alarms, and so on

VCONST13770 | Building materials - Note 22 and Note 23: electrical and gas appliances: burglar alarms, and so on

From HM Revenue & Customs · VAT Construction

Appliances are not excluded from the definition of ‘building materials’ when they are:

  • burglar alarms

  • personal alarms

  • fire alarms

  • fire safety equipment

or

  • appliances designed solely for the purpose of enabling aid to be summoned in an emergency.

Note: Other electrical appliances that are used as part of a security system are excluded from being ‘building materials’, such as closed circuit television (CCTV) cameras.

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