VAT relief on building work if you have a disability

This helpsheet is about the VAT relief that may be available if you’re having building work done in your home to address your disability.



It explains:

  • how VAT relief works
  • which building work can be VAT free
  • what HM Revenue and Customs (HMRC) means by ‘disabled’ and who qualifies for VAT-free building work
  • how to prove that you qualify for VAT-free building work
  • what to do if you think you’ve paid too much VAT
  • reduced rate VAT on mobility aids for older people
  • how to contact HMRC for more information
Published 6 January 2015