What counts as building materials for flat rate scheme purposes?

Building completion has two different flat rate percentages, 9.5% or 14.5%. The difference between the two categories is wether the materials supplied are 10% or more of turnover or not. Does vehicle fuel for driving to and form site class as materials please?

Hi,
The fuel for the vehicle is not classed as materials and so you would not include this cost.
Thank you.