VCONST13430 - Building materials - Note 22 and Note 23: 바카라 사이트˜ordinarily incorporated바카라 사이트™ test: what 바카라 사이트˜building of that description바카라 사이트™ means
The term 바카라 사이트˜building of that description바카라 사이트™ is not defined. But it is interpreted as referring to the generic description of building being worked on.
This has been taken to mean those materials installed as fixtures in a particular type of building, which a purchaser would normally, or commonly, expect the builder to automatically include in the building. This is supported by the decision in Rialto Homes plc (VTD 16340), where the Tribunal stated:
The question whether the goods are of a description ordinarily incorporated in a building or its site is to be answered, having regard to the qualification that it is a 바카라 사이트˜building of that description바카라 사이트™바카라 사이트¦ In our judgment one cannot just confine one바카라 사이트™s attention to the particular development in question바카라 사이트¦
However, note that in Rainbow Pools London Ltd (VTD 20800), the Tribunal found that the supply of retractable insulated covers for an indoor swimming pool was a supply of 바카라 사이트˜building materials바카라 사이트™. They stated:
Our decision on this issue is that 바카라 사이트˜any description of building바카라 사이트™ means 바카라 사이트˜any description of building바카라 사이트™, including for instance 바카라 사이트˜a luxury dwelling house바카라 사이트™. There is, we accept, no purpose in reaching the conclusion that building materials might be ordinarily incorporated in a shop or an office because those descriptions of building will not fall within the types of general building for which construction services are zero-rated. If, however, one is addressing what is ordinarily incorporated in high-rise flats or luxury dwelling houses, it seems to us that those categories of buildings are 바카라 사이트˜buildings of a description바카라 사이트™ and they both fall within the overall category of 바카라 사이트˜dwelling houses바카라 사이트™.
Furthermore, the list of 37 items that HMRC give in their Public Notice referred to above only makes sense if one adopts this approach. Hoists, lifts and air conditioning are not ordinarily incorporated in dwelling houses in general, though they are ordinarily incorporated in high-rise flats, and air conditioning is also ordinarily incorporated in luxury dwelling houses. Saunas and swimming pools are ordinarily incorporated in luxury dwelling houses, rather than in dwelling houses in general. If Note (22) had meant to refer to what was ordinarily incorporated into the various generic categories of building referred to in the Items of Group 5, it could have said precisely that, rather than refer to 바카라 사이트˜buildings of any description바카라 사이트™.