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HMRC internal manual

VAT Relief for Disabled People Manual

Building alterations [items 8 to 13]: criteria for zero-rating building alterations

Certain basic preconditions must be met before any supply of building alteration services may be zero-rated. These are:

  • the supply must be made to an eligible charity or a disabled person; and
  • for a disabled person the work must be carried out in that person’s private residence.

See VRDP11050.