Background
VAT relief at 0% or 5% is available on certain construction services (see VAT Notice 708 for details). The relief also includes the supply and “incorporation” of “building materials that are ‘ordinarily’ incorporated by builders” in the type of building being constructed. The materials must be installed or fitted in the building by the supplier – a supply of materials only is standard rated. HMRC publishes a list as part of VAT Notice 708 showing the items that they accept as building materials that are ordinarily incorporated in certain types of building.
Some commonly supplied items are not “building materials”, for example fitted furniture and most electrical and gas appliances. If in doubt you should check the list of building materials in VAT Notice 708. Where a developer non building materials are incorporated or supplied the
EV charging points
If an EV charging point is installed during the construction of a qualifying building or as part of a qualifying conversion or qualifying empty property renovation, the supply and installation of the charging point will be eligible for VAT relief.
HMRC revises the list of building materials from time to time to reflect changes in materials and changes to what is usually provided in new buildings.