Siding and uPVC Siding or wall cladding is the protective material attached to the exterior side of a wall of a house or other building. Along with the roof, it forms the first line of defense against the elements, most importantly sun, rain/ice , heat and cold, thus creating a stable, more comfortable environment on the interior side. The siding material and style also can enhance or detract from the building’s beauty. There is a wide and expanding variety of materials to side with, both natural and artificial, each with its own benefits and drawbacks. Masonry walls as such do not require siding, but any wall can be sided. And walls that are internally framed, whether with wood, or steel I-beams.