Tools used in the shop are not subject to zakah

Q: A man established a butane gas warehouse, so he purchased pipes for this warehouse for approximately twenty thousand pounds, and he began filling the pipes, giving out the ones full of butane gas, and taking back the empty ones from them. He is trading in gas. So, does the owner of this warehouse in this situation have to pay zakah on the pipes while they are empty, or does he only have to pay zakah on the profit derived from the gas?

A: An item prepared for use is not subject to zakah. Pipes or anything else, if it is prepared for use, is not subject to zakah. As for what is prepared for sale and trade, whether pipes or anything else, its value is subject to zakah when the lunar year has completed.
The lunar year is determined by specifying a particular month, Ramadan or otherwise, when the wealth was acquired. The completion of the lunar year is the month in which the wealth was acquired and gathered in his possession, whether from inheritance, a gift, or anything else that entails ownership. So, if he owns the wealth in Ramadan, the lunar year is Ramadan. If he owns the wealth in Rajab, the lunar year is in Rajab, and so on.
The rule is: what is prepared for sale is what is subject to zakah, and what consists of tools used in the shop is not subject to zakah.