Policy paper
Revenue and Customs Brief 9 (2018): VAT - damp proofing products
This brief clarifies HMRC's policy on the VAT liability of damp proofing products like paints, creams and gels from 1 September 2018.
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Details
This brief explains that certain damp proofing products, typically applied to exterior walls of houses, do not qualify as energy-saving materials.
Businesses should account for VAT at the standard rate on all sales and applications of these products on or after 1 September 2018 and, if necessary, change their marketing.