Formaldehyde is a volatile organic compound (VOC). It is a naturally occurring organic chemical in the form of a pungent, colourless gas at room temperature which is found at low concentrations in the environment. Formaldehyde has been used for many years in the manufacture of building materials including adhesive resins for products such as plywood, reconstituted wood-based panels and laminated timber, as well as sheet vinyl flooring, wallpaper and paint.