References

Merchants & Suppliers

143 sources in the library on merchants & suppliers, 40 on this page cited in a published note. Each one says what the document covers and what it is good for. Name a source to see which document it is and where to read it. One at a time. Page 1 of 4.

  1. very strong RN-WG2Q3C cited

    Department for Business and Trade

    Monthly official commentary on construction material prices and deliveries, the tier 1 series to cite for any materials-inflation claim. The material price index for 'All Work' increased by 6.0% in June 2026 compared with June 2025, and repair and maintenance rose 5.7% over the same period. Fabricated structural steel was the largest single price mover at 17.7% year on year. Deliveries of bricks fell 16.3% and blocks 12.3% in June 2026 against June 2025. Prices of inputs of metals and non-metallic mineral products rose 8.4% in the year to July 2026, against a revised 9.0% in the year to June, driven partly by basic iron, steel and ferro-alloys. Sawn wood over 6 mm thick was a GBP1,176 million import category in 2025 but no timber-specific annual price change is given in this edition. Published monthly, roughly one month after the reference period, with data tables in Excel and ODS.

    Cited in How to Read a Builders' Merchant Quote & Avoid Overpaying.

  2. very strong RN-QB50Q9 cited

    Department for Business, Innovation, Science and Trade

    The official accredited statistics series on UK building materials, published monthly by DBT and BIST, first collected here on 2 October 2013 and last updated 5 August 2026 with the July 2026 bulletin. Each edition has a commentary plus Excel and ODS data tables. It carries monthly data on material price indices and on bricks and concrete blocks, quarterly data on sand and gravel, slate, concrete roofing tiles, ready-mixed concrete and imports and exports of construction products, and annual cement data. Methodology, a calendar of future publication dates and DBT's statistics error policy are on the same page. This is the source for verifiable claims about material price movement rather than merchant marketing figures.

    Cited in Builders' Merchants: The Complete UK Guide (2026).

  3. very strong RN-2WADR9 cited

    Department for Environment, Food and Rural Affairs / Environment Agency (GOV.UK)

    The statutory code issued under section 34 of the Environmental Protection Act 1990, which is what makes a householder or builder legally responsible for waste after it leaves site. Anyone taking waste away commercially must hold a valid upper tier carrier registration with a number beginning CBDU, checkable on the Environment Agency public register (03708 506 506) or, in Wales, Natural Resources Wales (0300 065 3000). A waste transfer note for non-hazardous waste must record the List of Wastes/EWC classification code, the quantity and nature of the waste, the time and place of transfer, the SIC code of the current holder, the names, addresses and signatures of transferor and transferee, the capacity in which each acts with permit or registration number, and a declaration that the waste hierarchy has been applied; hazardous waste needs a consignment note instead. Retention periods: 2 years for non-hazardous transfer notes and season tickets, 3 years for hazardous consignment notes, 6 years for landfill operators on non-hazardous waste and the lifetime of the permit for hazardous. Breach of the duty is an offence with no upper limit on the court's power to fine.

    Cited in Garden Maintenance Cost: 2026 UK Price Guide.

  4. very strong RN-1VTP3W cited

    GOV.UK

    Sets statutory interest for late payment between businesses at 8% plus the Bank of England base rate. Statutory interest cannot be claimed where the contract sets a different rate of interest, and a lower rate cannot be used in a contract with a public authority. The worked example on a 1,000 pound debt with a 0.5% base rate gives annual statutory interest of 85 pounds (1,000 x 0.085), daily interest of 23 pence (85 divided by 365) and 11.50 pounds after 50 days. A new invoice should be sent if interest is added to the sum owed. This is the rule behind the interest clause in a merchant's trade account terms and behind a builder's claim for late payment of a stage payment, but it applies business to business, not to a consumer paying a builder.

    Cited in Builders' Merchant Returns & Account Terms Explained, Builders' Merchants: The Complete UK Guide (2026), How to Open a Builders' Merchant Trade Account.

  5. very strong RN-ZSNSIE cited

    GOV.UK

    The guidance that kills the common claim that second-hand building materials get no VAT treatment of their own. Margin schemes let a business pay VAT at 16.67 per cent, one sixth, on the DIFFERENCE between what it paid for an item and what it sells it for, rather than on the full selling price. Eligible goods are second-hand goods, works of art, antiques and collectors' items. The scheme cannot be used for any item on which the business was itself charged VAT, nor for precious metals, investment gold or precious stones. Building materials are not on the exclusion list, so reclaimed brick, slate, timber and fittings bought in without VAT can legitimately be sold on the margin, and a reclamation yard's quote may be on either basis. Separate schemes exist for second-hand vehicles, houseboats and caravans, horses and ponies, pawnbroking and high volume low value goods (global accounting). Records of the purchase and sale of each item must be kept.

    Cited in Reclamation Yards & Salvage: Buying Reclaimed Materials.

  6. very strong RN-HNP39H cited

    Health and Safety Executive

    HSE's domestic gas safety FAQs; they state that anyone employed to work on gas appliances in a home must be on the Gas Safe Register.

    Cited in How to Fit Flat-Pack Kitchen Units, Kitchen Appliances: Built-in vs Freestanding Planning, Kitchen Renovation: The Complete UK Planning Guide, Living Through a Renovation and 1 more.

  7. very strong RN-KBNHMB cited

    HM Revenue & Customs

    HMRC's main VAT notice for building work, last updated 26 August 2026. Sets out that construction of a new building and work to an existing building is normally standard rated at 20%, with exceptions: 0% for new qualifying dwellings and for housing association conversions of non-residential buildings, and 5% for a 'changed number of dwellings' conversion (section 7) and for renovation or alteration of a dwelling not lived in during the 2 years immediately before work starts (section 8, conditions at 8.1.2 and 8.3). Cites the law: VAT Act 1994 section 30 and Schedule 8 Group 5 for zero rating, section 29A and Schedule 7A Groups 6 and 7 for the reduced rate. Also explains the developer input tax block on goods that are not building materials (VAT (Input Tax) Order 1992 articles 2 and 6) and points self builders to the DIY housebuilders refund scheme.

    Cited in Average Loft Conversion Cost: Real 2026 Breakdown by Type, Barn & Outbuilding Conversions: Feasibility & Cost, Bedroom Extension Cost: 2026 UK Price Guide, Bringing an Old Building Price to Today's Money and 18 more.

  8. very strong RN-BD8XRO cited

    HM Revenue & Customs

    HMRC guidance published 7 June 2019 and last updated 24 September 2020. The VAT domestic reverse charge must be used for most supplies of building and construction services at the standard and reduced rates where both parties are VAT registered in the UK and the supply is reported within the Construction Industry Scheme. The covered services match the CIS list of construction operations, except supplies of workers by employment businesses, and include constructing, altering, repairing, extending, demolishing or dismantling buildings or structures, works forming part of the land such as walls and roadworks, and installing heating, lighting and air conditioning. Points to CIS 340 for contractors and subcontractors. Explains why a subcontractor's invoice to a main contractor shows no VAT while the homeowner still pays VAT to the main contractor.

    Cited in Why a Published Building Rate Is Not What You Pay.

  9. very strong RN-BLD55B cited

    HM Revenue & Customs

    GOV.UK guidance on the Unique Taxpayer Reference. It settles that HMRC issues the 10-digit UTR when you register for Self Assessment or set up a limited company.

    Cited in How to Open a Builders' Merchant Trade Account.

  10. very strong RN-Q24A2A cited

    HM Revenue & Customs

    HMRC guidance (published 5 December 2023, updated 6 November 2025) on claiming back VAT on building materials for a self-built new home. Claims must be made no more than 6 months after completion for builds completed on or after 5 December 2023 (3 months for earlier completions). Sets out what a VAT invoice must show, including the customer's name and address on invoices over £250, and gives processing times of 3 weeks for online claims and 6 weeks by post.

    Cited in Self-Build & Custom Build Basics, VAT on Home Renovations & the DIY Reclaim Scheme.

  11. very strong RN-4W7T33 cited

    HM Revenue & Customs (GOV.UK)

    Sets the three UK VAT rates: standard 20% on most goods and services, reduced 5% on some goods and services such as children's car seats and home energy, and zero 0% on zero-rated goods such as most food and children's clothes. The standard rate rose to 20% on 4 January 2011 from 17.5%. Some supplies are exempt rather than rated, including postage stamps and financial and property transactions. This is the reference for converting a merchant's ex-VAT trade quote into the figure a homeowner actually pays.

    Cited in Aggregate, Sand & Landscaping Suppliers Explained, Average Loft Conversion Cost: Real 2026 Breakdown by Type, Brick Driveway Cost: 2026 UK Price Guide, Builders' Merchants: The Complete UK Guide (2026) and 20 more.

  12. very strong RN-4TIKSZ cited

    LABC

    LABC's repointing guidance: pre-20th-century homes almost always used lime mortar, and cement-rich mixes harder than the masonry can damage the bricks.

    Cited in How to Repair Damaged Bricks, Lime Plaster & Lime Mortar Explained, Mortar Mix Ratios & Types: Which Mix for What, Reclamation Yards & Salvage: Buying Reclaimed Materials and 1 more.

  13. very strong RN-U6IVLX cited

    Ministry of Housing, Communities and Local Government

    MHCLG guidance on placing construction products on the Great Britain market, covering England, Wales and Scotland, published 1 September 2020 and last updated 21 May 2025. States that on 2 September 2024 the Minister for Building Safety and Homelessness issued a written ministerial statement confirming that CE marking will continue to be available for construction products placed on the GB market, and that the UK mark, also known as the UKCA mark, may also be used. To use the UKCA mark a business must use a UK approved body for testing and certification for all products supplied to the GB market that are covered by a designated standard, or the product must conform to a UK technical assessment issued for it. Points to the Construction Products (Amendment etc.) (EU Exit) Regulations 2019, 2020 and 2022 for the post-transition regime, and notes separate guidance applies for Northern Ireland. Warns that the guidance is a summary and the legislation prevails. This is the source for what a marking on a merchant's product actually means.

    Cited in Glulam & LVL: Engineered Timber Beams Explained.

  14. very strong RN-Q1TNFA cited

    Office for Product Safety and Standards / Department for Business and Trade (GOV.UK)

    The rules for the UKCA conformity mark in Great Britain, covering over 20 product types across the new approach goods plus sectors such as aerosols and rail. The date that matters for buyers of building products: legislation allows CE marking to continue to be recognised in Great Britain alongside UKCA until 11pm on 31 December 2027 for most sectors, so a CE marked product on a merchant's shelf is not automatically non-compliant. Until the same date the UKCA mark may be affixed on a label attached to the product or on an accompanying document rather than on the product itself. Form rules: the mark must be in its standard recognisable form, at least 5mm high unless another minimum is specified, and easily visible, legible and indelible. Construction products are treated separately: designated standards apply on a mandatory rather than voluntary basis, and System 4 assessment and verification of constancy of performance permits manufacturer self-declaration for some categories.

    Cited in Driveway Gates & Automation.

  15. very strong RN-DOFH7Q cited

    The National Archives (legislation.gov.uk)

    Regulation 28(1) removes the Part 3 cancellation rights for goods or services whose price depends on financial market fluctuations outside the trader's control, for goods made to the consumer's specifications or clearly personalised, for goods liable to deteriorate or expire rapidly, for certain alcohol contracts, for contracts where the consumer specifically requested a visit for urgent repairs or maintenance, for newspapers, periodicals and magazines other than subscriptions, for contracts concluded at a public auction, and for accommodation, transport of goods, vehicle rental, catering or leisure services tied to a specific date or period. Regulation 28(2) preserves cancellation rights for any additional services or for goods other than replacement parts necessarily used, supplied during an urgent repair visit. Regulation 28(3) ends the rights where sealed goods unsuitable for return on health or hygiene grounds are unsealed, where sealed recordings or software are unsealed, or where goods become inseparably mixed with other items after delivery. The made-to-measure and mixed-goods exclusions are why cut timber, mixed mortar, made-to-order windows and delivered aggregate cannot be cancelled.

    Cited in Builders' Merchants: The Complete UK Guide (2026).

  16. very strong RN-V47YE1 cited

    The National Archives (legislation.gov.uk)

    The regulation itself. Regulation 28 lists the contracts excluded from the cancellation right, including goods made to the consumer's specifications or clearly personalised.

    Cited in Builders' Merchant Returns & Account Terms Explained, Cancelling a Building Contract: Cooling-Off Rights UK.

  17. very strong RN-514PQF cited

    The National Archives (legislation.gov.uk)

    Regulation 30(2) sets the cancellation period for a service contract, or a contract for digital content not supplied on a tangible medium, at the end of 14 days after the day the contract is entered into. Regulation 30(3) sets it for a sales contract at the end of 14 days after the day the goods come into the physical possession of the consumer or a person other than the carrier identified by the consumer. Where multiple goods ordered in one order are delivered on different days (30(4)), or goods consisting of multiple lots or pieces are delivered on different days (30(5)), the 14 days run from the last delivery; for regular delivery over a defined period of more than one day (30(6)) they run from the first. Regulation 31 extends the period where the trader has not given the required cancellation information. This is the cooling-off clock for a builder's contract signed at the homeowner's house.

    Cited in Builders' Merchants: The Complete UK Guide (2026), Solar Panels for Your Home: Cost & Payback (2026).

  18. very strong RN-JFS7HZ cited

    The National Archives (legislation.gov.uk)

    Section 75(1) gives the debtor under a debtor-creditor-supplier agreement within section 12(b) or (c) a like claim against the creditor for any misrepresentation or breach of contract by the supplier, making creditor and supplier jointly and severally liable. Section 75(2) entitles the creditor to be indemnified by the supplier. Section 75(3) sets the limits: the section does not apply to a non-commercial agreement, nor so far as the claim relates to any single item with a cash price not exceeding 100 pounds or more than 30,000 pounds, nor to certain short-period running-account credit agreements. Section 75(4) preserves the claim even where the debtor exceeded the credit limit or breached a term of the agreement, and section 75(5) lets the creditor join the supplier to the proceedings. This is the basis for claiming a builder's default from a credit card issuer where any part of the payment was made on the card.

    Cited in Builder Deposits: How Much Is Normal in the UK?, Builder Disputes: The Complete Guide, Builders' Merchants: The Complete UK Guide (2026), Section 75: Paying Your Builder by Credit Card and 1 more.

  19. very strong RN-0UBLTS cited

    The National Archives (legislation.gov.uk)

    Section 20(4) lets the consumer reject goods and treat the contract as at an end under the short-term right to reject (subject to section 22), the final right to reject (subject to section 24) or the section 19(6) right. Section 20(5) and 20(6) say the right is exercised by indicating rejection to the trader in words or actions clear enough to be understood. Section 20(7) then imposes a duty on the trader to give a refund and on the consumer to make the goods available for collection or return them as agreed, and section 20(8) makes the trader bear any reasonable costs of return except where the consumer chooses to return them in person to the place they took possession. Section 20(15) requires the refund without undue delay and in any event within 14 days beginning with the day the trader agrees the consumer is entitled to it, section 20(16) requires the same means of payment unless the consumer expressly agrees otherwise, and section 20(17) forbids any fee for the refund. Applies to materials bought from a merchant by a consumer, not to a trade account purchase made in the course of a business.

    Cited in Builders' Merchants: The Complete UK Guide (2026).

  20. very strong RN-85A077 cited

    The National Archives (legislation.gov.uk)

    Section 22(3) sets the short-term right to reject at the end of 30 days beginning with the first day after all of the following have happened: ownership or, for hire, hire purchase or conditional sale, possession has transferred to the consumer; the goods have been delivered; and, where the contract requires the trader to install the goods or take other enabling action, the trader has notified the consumer that this has been done. Section 22(4) shortens the period for goods that can reasonably be expected to perish sooner. Section 22(2) makes any agreement shortening the 30 days not binding on the consumer, while 22(1) allows the trader and consumer to agree a later deadline. Section 22(6) stops the clock for the waiting period where the consumer requests or agrees to repair or replacement, and 22(7) then gives either 7 days after the waiting period ends or the original limit extended by the waiting period, whichever is later. This is the statutory floor a merchant's own 30-day goodwill returns policy sits alongside.

    Cited in Builders' Merchant Returns & Account Terms Explained, Builders' Merchants: The Complete UK Guide (2026).

  21. very strong RN-IHA647 cited

    The National Archives (legislation.gov.uk)

    Section 9 implies into every contract to supply goods a term that the quality of the goods is satisfactory. s.9(2) sets the objective test: quality is satisfactory if it meets the standard a reasonable person would consider satisfactory, taking account of description, price and all other relevant circumstances. s.9(3) lists the aspects of quality where appropriate: fitness for all the purposes for which goods of that kind are usually supplied, appearance and finish, freedom from minor defects, safety, and durability. Durability is the limb that matters for building materials. s.9(4) excludes defects specifically drawn to the consumer's attention before the contract was made, defects the consumer's own pre-purchase examination ought to have revealed, and in sample contracts defects apparent on a reasonable examination of the sample. This is the base right behind any claim against a merchant for bad materials.

    Cited in Who Buys the Materials: You or the Builder?.

  22. very strong RN-0CTUS1 cited

    The National Archives (legislation.gov.uk)

    The Act that raised the standard rate of VAT from 17.5 per cent to 20 per cent. It settles that the 20 per cent rate applies to supplies made on or after 4 January 2011.

    Cited in Timber Merchants: What They Stock & How to Buy.

  23. very strong RN-60YRUB cited

    The National Archives (legislation.gov.uk)

    The statutory schedule limiting Sunday opening of large shops in England and Wales to one continuous six-hour period between 10 am and 6 pm.

    Cited in Builders' Merchant vs DIY Store: Which Is Cheaper?.

  24. very strong RN-LG5W1E cited

    The National Archives (legislation.gov.uk)

    Regulation 30 sets the 14-day cancellation period for distance sales of goods, running from delivery; regulation 28 excludes goods made to the consumer's specifications.

    Cited in Are Quotes and Estimates Legally Binding? UK Rules, Builder Deposits: How Much Is Normal in the UK?, Builders' Merchant Returns & Account Terms Explained, Builders' Merchant vs DIY Store: Which Is Cheaper? and 2 more.

  25. very strong RN-Y9FB5M cited

    The National Archives (legislation.gov.uk)

    Regulation 35(5) puts the direct cost of returning cancelled goods on the consumer unless the trader agreed to pay it or failed to give the required information.

    Cited in Online Builders' Merchants: Are They Cheaper?.

  26. very strong RN-PIT8JK cited

    The National Archives (legislation.gov.uk)

    Regulation 4 defines a consumer as an individual acting wholly or mainly outside their trade or business, so trade purchases fall outside the cancellation rights.

    Cited in Online Builders' Merchants: Are They Cheaper?.

  27. very strong RN-DP6BUQ cited

    The National Archives (legislation.gov.uk)

    Regulation 7 of the Construction and Use Regulations sets maximum vehicle lengths: 12 m for a rigid wheeled motor vehicle other than a bus and 16.5 m for a standard articulated vehicle.

    Cited in Builders' Merchant Delivery: Costs, Lead Times & Tips.

  28. strong RN-GEV0HK cited

    BSI

    the British Standard that specifies structural plywood, which sets the bonding class and the use class a board is fit for

    Cited in Builders' Merchant vs DIY Store: Which Is Cheaper?, Chipboard, OSB & Plywood Flooring Compared.

  29. strong RN-6UNXU6 cited

    BSI (British Standards Institution)

    STATUS: WITHDRAWN on 24 November 2009. BS 5268-2:2002 was published 14 March 2002 and amended in December 2007 to align with CEN material standards, then withdrawn. It was the permissible stress code of practice for structural timber, glued laminated timber, plywood and other panel products in load bearing members, covering quality, grade stresses, modification factors, nailed, screwed, bolted and glued joints, testing of structural assemblies, and workmanship, treatment, inspection and maintenance. It was superseded by Eurocode 5, BS EN 1995-1-1, which uses limit state design and characteristic values rather than permissible stresses, so any note quoting BS 5268 joist spans or grade stresses is quoting a dead standard and should be corrected to BS EN 1995-1-1 (with the current edition BS EN 1995-1-1:2025 superseding BS EN 1995-1-1:2004+A2:2014). The catalogue page confirms number, title, publication date and the withdrawal date but does not name the superseding standard.

    Cited in Floor & Roof Joist Sizes, Spans & Spacing.

  30. strong RN-LOZAWU cited

    BSI (British Standards Institution)

    STATUS: CURRENT, and unusually for a 1984 standard the BSI catalogue page shows no withdrawal date. BS 6515:1984 was published 28 September 1984 and specifies polyethylene sheet used as a damp proof course in masonry, covering material composition, specimen preparation, permeability measurement and the test procedures for the impermeable sheet. It is the product standard behind the black polythene DPC roll sold by every builders merchant, and it sits alongside BS 8215:1991, the code of practice for design and installation of damp proof courses in masonry construction, and BS 6576 for chemical DPCs in existing walls. Note the distinction a note should keep: BS 6515 is a damp proof COURSE in a wall, not a damp proof MEMBRANE under a floor slab, which is a different product covered by BS 8102 and the gas and moisture membrane standards. Catalogue page confirms number, title, date, status and scope; requirements are paywalled.

    Cited in Builders' Merchants Explained: How They Work & How to Buy, Damp Proof Membranes (DPM) & DPC: Types & Installation.

  31. good RN-AGTH9Y cited

    TRADA

    TRADA's introduction to structural timber. It states that timber for structural use must be strength graded, visually or by machine, in accordance with BS EN 14081, which is why ungraded reclaimed timber needs regrading before structural use.

    Cited in Reclamation Yards & Salvage: Buying Reclaimed Materials.

  32. fair RN-YWORZY cited

    Builders' Merchants News

    A trade press report dated 30 September 2021. It records H.I.G. Capital's purchase of Travis Perkins' Plumbing and Heating division, which trades as City Plumbing and PTS.

    Cited in How to Open a Builders' Merchant Trade Account.

  33. supplier figure RN-8PBQWX cited

    B&Q

    B&Q's product page for a pack of ten 2.4 m lengths of 47 x 100 mm sawn treated timber graded C16/C24, sold by a marketplace seller, showing the pack price.

    Cited in Builders' Merchant vs DIY Store: Which Is Cheaper?.

  34. supplier figure RN-PFBRZD cited

    B&Q

    B&Q's product page for a 25 kg bag of Blue Circle general purpose cement sold by B&Q itself, with its September 2026 shelf price, the DIY store side of the cement row.

    Cited in Builders' Merchant vs DIY Store: Which Is Cheaper?, Mortar Mix Ratios & Types: Which Mix for What.

  35. supplier figure RN-DFA520 cited

    B&Q

    B&Q's website listing for a 225 mm x 20 m roll of Hyload DPC, sold by a marketplace seller and not stocked in stores, with its September 2026 price.

    Cited in Builders' Merchant vs DIY Store: Which Is Cheaper?.

  36. supplier figure RN-4DLNRF cited

    B&Q

    B&Q's product page for a ten-piece bundle of 2.4 m lengths of 47 x 100 mm regularised, treated timber strength graded to C24, sold by a marketplace seller, showing the bundle price.

    Cited in Builders' Merchant vs DIY Store: Which Is Cheaper?.

  37. supplier figure RN-CBSOHU cited

    Bain Capital

    March 2017 press release announcing Bain Capital's purchase of 3i and LDC's stakes in MKM. It confirms management kept a significant shareholding.

    Cited in The Big Builders' Merchants Compared.

  38. supplier figure RN-HHZZUM cited

    BAL Adhesives

    Product page for a C2FTE S1 deformable tile adhesive, which the maker recommends for large-format wall and floor tiles.

    Cited in Tile Shops & Tile Merchants: Buying Tiles for Less.

  39. supplier figure RN-3WTGLA cited

    Builder Depot

    Builder Depot's product page for a 3 m length of 110 mm PVC-U underground drainage pipe, with its September 2026 price including VAT and the per metre figure.

    Cited in Builders' Merchant vs DIY Store: Which Is Cheaper?.

  40. supplier figure RN-P46KG6 cited

    Builder Depot

    Builder Depot's product page for a 225 mm x 20 m roll of pitch polymer DPC, with its September 2026 price including VAT; the per metre figure divides it by 20 m.

    Cited in Builders' Merchant vs DIY Store: Which Is Cheaper?.