New build VAT - boiling tap

Ilan

Can anyone clarify whether a boiling tap in a kitchen is subject to vat in a new build? Kitchen company are currently charging for it on their invoice, but on HMRC website it says...

The same approach is taken when determining if the goods themselves are the norm for that type of building. For example, a tap would be regarded as being ‘ordinarily’ incorporated whether it is chromium or gold-plated.

System

But a BOILING tap is not the norm. A hot or cold is.

Ilan

I think you misinterpret. A gold water tap is not the norm either. It is 'tap' that is normal. Most of the boiling taps perform a dual function of a regular tap and boiling water.
I'm looking for a tax expert to confirm.

System

Maybe the builders have been caught out by these before hence they know that VAT has to be paid. Talk to them, find out their rationale for including VAT.

It is pointless anybody on here including you interpreting the true meaning of what HMRC say as the only thing that matters is the builder's and HMRC's interpretation of the rules