Is Zakat Payable On The Tools And Materials Used For Need?

Is zakat payable on the tools and materials used for need?

Tools, devices, machines and materials necessary to carry out craftmanship and business are in the scope of essential needs. Therefore zakat is not payable on them. However, if these are not for someone’s personal profession, but produced with the purpose of trade, sales and purchase, zakat must be given for them (Zaylai, Tabyin, I, 253; al-Fatawa al-Hindiyyah, I, 190).

Source: Presidency Of Religious Affairs The Turkey, High Board of Religious Affairs FATWA