Exclusion questions should be answered from the regulations, not from sales intuition. The current Schedule 3 list covers certain Northern Ireland products, EV smart charge points, medical devices, certain smart meter products, certain computers, and, since 25 February 2025, specified Great Britain motor vehicles, two- or three-wheel vehicles and quadricycles, and agricultural and forestry vehicles. Where a boundary is genuinely difficult, record the reasoning and keep a review trigger rather than leaving the decision informal.
This is especially important where one component is incorporated into a wider product or sold through multiple channels.