Sliding Wardrobe Doors: VAT Savings for New Builds
Take advantage of potential VAT savings on sliding wardrobe doors and simple interior systems when purchasing for a new build home or apartment. While we must charge VAT on your purchase initially, you may be eligible to reclaim it later, as these items qualify as building materials under specific HMRC rules.
Here are the basic guidelines:
13.5.2 Building Materials vs. Furniture Examples of items considered as building materials and not furniture for VAT purposes include:
(a) Basic storage facilities integrated into the building structure, such as airing cupboards and under-stair storage;
(b) Items with storage capacity as a secondary function, like shelves created from simple box work over pipes or basin supports with a basic cupboard underneath;
(c) Standalone basic wardrobes with the following features:
- The wardrobe encloses a space surrounded by walls, ceiling, and floor. Designs with elements to bridge over a bed or create a dressing table are considered furniture and not building materials.
- The side and back use three room walls or two walls and a stub wall. Wardrobes placed in a room corner with one side as a closing end panel are considered furniture and not building materials.
- Upon opening, the wardrobe reveals the building’s walls, typically bare or painted plaster. Wardrobes with internal paneling as part of a modular system are considered furniture and not building materials.
- The wardrobe contains only a single full-length shelf, a clothes-hanging rail, and a closing door or doors. Wardrobes with internal divisions, drawers, shoe racks, or other features are considered furniture and not building materials.
13.5.3 Furniture vs. Building Materials All other finished or prefabricated furniture and construction materials for fitted furniture are not considered building materials for VAT purposes, such as:
- Wardrobes (excluding the basic wardrobes described in sub-paragraph 13.5.2), including basic wardrobes installed as part of a larger furniture installation in the room;
- Elaborate vanity units;
- Wall units, like bathroom cabinets;
- Laboratory workbenches; and
- Pews, choir, and clergy stalls.
Link to GOV website for more information.
Please get in touch with us on 01634 711 714 to discuss your project further.