Zero-rating applies to building materials which are supplied by a builder in the course of supplying zero-rated construction services and are incorporated into the building or site (VATA 1994, Sch. 8, Grp. 5, item 4).

‘Building materials’ are defined as materials or goods of a kind ordinarily incorporated by builders into a non-commercial building (Value Added Tax (Input Tax) Order 1992 (SI 1992/3222), art. 2).

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