VAT on Construction Electrical Appliances

Dear HMRC.. VAT notice 708 , Copied from paragraph 12.2 "this means that you cannot reclaim input tax on items such as carpets, most fitted furniture, and most ‘incorporated’ gas and electrical appliances." If an electrical appliance is simply plugged in to a normal plug socket, presumably it is not "incorporated" into the Building. I am referring to a conventional fridge/freezer, which is not "hard wired in", and not "plumbed in" . At paragraph 13.3 the meaning of "incorporated" , in this context, is provided. Can we as the Developer [who will be selling newly constructed dwellings to the final occupant], claim input tax on the fridge/freezers, which are not "incorporated" into the building ?

Hi,
As per the guidance quoted in Notice 708 sec 12.2:
You’re not blocked from deducting input tax when the following conditions are met:
Goods ‘incorporated’ in the building that would be zero-rated to you if a VAT-registered builder were to construct that building from scratch for you(read paragraph 11.2)
Goods that are not ‘incorporated’ in the building (or its site)
‘incorporation’ services that have been correctly charged with VAT
Therefore there is no block on input tax for goods which are not incorporated in the new build.
Thank you.