Saving VAT on building materials
As we have discussed in previous blogs, services which are an ‘ approved alteration ' to a listed dwelling or scheduled monument may be zero rated. The building materials then also supplied with those services may also be zero rated. The important issue therefore to be reviewed in this article is, what constitutes a ‘building material' for VAT purposes? HMRC have given some basic guidelines to help determine whether something qualifies as a building material, but complex variations and interpretation of the wording can cause confusion and has led to a number of Tribunal cases over the years.
Whilst there is no definitive list, HMRC states that a building material is ‘something that is ordinarily ‘incorporated' in a building', meaning it is fixed in such a way that a removal would require the use of tools, or would substantially damage the item and/or the building. ‘Ordinarily' is more a subjective term but HMRC do state that each building should be looked at separately, therefore a pew is common for a church whereas a fireplace is common in a dwelling.
HMRC include a list of items ‘ordinarily' incorporated into different buildings in Public Notice 708 section 13.
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The impact on the above list will mean that carpets or carpet tiles may well be seen as 'ordinarily' incorporated into a dwelling, but is then excluded from being a building material whereas wooden flooring qualifies - therefore your design choices can
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