Home builders are buying up stocks of kitchen units like cabinets and other accessories in a bid to beat the January VAT hike, it has been revealed.According to the London Evening Standard, building merchant firm Travis Perkins has seen sales of kitchen cupboards soar recently as trade buyers look to stock up before VAT rises to 20 per cent from the start of next year.If a builder is maybe fitting half a dozen kitchens, when they have storage capacity they can buy in advance, commented chief executive Geoff Cooper.The company also revealed that homeowners and DIY enthusiasts were spending more at its stores as a result of the imminent tax increase.Anna-Marie Desouza, editor of Build It magazine, suggested this week that there may be a rush from consumers seeking to invest in larger items for their homes in order to save themselves money on VAT.This could include buying new fixtures like kitchen sinks and taps.