Hi,
You can see the guidance below:
Goods you can or cannot claim for
The guidance says:
"This means that qualifying goods are:
Incorporated in the building (or its site) before the construction of the building is completed
Used to produce works that allow the building to be used — as well as the fabric of the building, this would include works such as drainage, main paths on the site, driveways, retaining walls, and boundary walls and fences
Examples of works that do not qualify include:
Outdoor leisure facilities such as tennis courts and swimming pools
Fishponds, rockeries and other ornamental works
Works outside the site of the building"
Thank you.