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HMRC internal manual

VAT Relief for Disabled People Manual

From
HM Revenue & Customs
Updated
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Building alterations [items 8 to 13]: the law

There is no general VAT relief on building modifications for disabled people or on purchases of building or construction materials. However a number of specific reliefs exist within Group 12 as follows:

  1. The supply to a handicapped person of a service of constructing ramps or widening doorways or passages for the purpose of facilitating his entry to or movement within his private residence.

  2. The supply to a charity of a service described in item 8 for the purpose of facilitating a handicapped person’s entry to or movement within any building.

  3. The supply to a handicapped person of a service of providing, extending or adapting a bathroom, washroom or lavatory in his private residence where such provision, extension or adaptation is necessary by reason of his condition.

  4. The supply to a charity of a service of providing, extending or adapting a bathroom, washroom or lavatory for use by handicapped persons -

(a) in residential accommodation, or

(b) in a day-centre where at least 20 per cent of the individuals using the centre are handicapped persons,

where such provision, extension or adaptation is necessary by reason of the condition of the handicapped persons.

  1. The supply to a charity of a service of providing, extending or adapting a washroom or lavatory for use by handicapped persons in a building, or any part of a building, used principally by a charity for charitable purposes where such provision, extension or adaptation is necessary to facilitate the use of the washroom or lavatory by handicapped persons.

  2. The supply of goods in connection with a supply described in items 8, 9, 10 or 11.

Legal Notes

(5J) For the purposes of item 11 ‘residential accommodation’ means -

(a) a residential home, or

(b) self-contained living accommodation,

provided as a residence (whether on a permanent or temporary basis or both) for handicapped persons, but does not include an inn, hotel, boarding house or similar establishment or accommodation in any such type of establishment.

(5K) In this Group ‘washroom’ means a room that contains a lavatory or washbasin (or both) but does not contain a bath or a shower or cooking, sleeping or laundry facilities.