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47.52Level 4

Retail sale of hardware, building materials, paints and glass

Explanatory note

This class includes:

  • retail sale of hardware
  • retail sale of paints, varnishes and lacquers
  • retail sale of solvents, white spirit and similar products
  • retail sale of flat glass
  • retail sale of other building material (e.g. bricks, tiles, breeze blocks, wood, floorboards, insulation material)
  • retail sale of sanitary and heating equipment
  • retail sale of do-it-yourself material, electrical and plumbing material and equipment
  • retail sale of tools (e.g. hammers, saws, screwdrivers and other hand tools, including power hand tools)
  • retail sale of renewable energy materials (e.g. non-electric solar collectors and photovoltaic panels, without installation)
  • retail sale of electrical or electronic fire alarms, fire extinguishers, emergency blocks, smoke extraction systems, safes and vaults, without installation or maintenance services
  • retail sale of doors, windows and shutters (of any material)

This class also includes:

  • retail sale of garden and landscaping equipment (e.g. lawnmowers)
  • retail sale of saunas, swimming pools and spas, including in kits, etc., without installation

This class excludes:

  • installation of photovoltaic panels not connected to a building, see 42.22
  • installation of photovoltaic panels connected to a building, see 43.21
  • retail sale of wall or floor coverings (e.g. wallpaper, tiles, laminates, vinyl flooring), see 47.53
  • retail sale of carpets and rugs, see 47.53

Parent code

47.5Retail sale of other household equipment

Child codes8