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HMRC internal manual

VAT Relief for Disabled People Manual

HM Revenue & Customs
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Building alterations [items 8 to 13]: widening a passage

It is clear from dictionary definitions and legislation such as the Building Act 1984, Section 84 and the Public Health Act 1936, Section 78 that a passage can be outdoors.

External passages are entitled to the relief, whether supplied to a disabled person in their private residence or to an eligible charity building, such as the widening of a narrow path across a churchyard to accommodate a wheelchair.

However the works:

  • must relate to an existing path; and
  • should be confined to the curtilage of the property (legal owned land) - see VATLP for further information.

Zero-rating would therefore not apply to the:

  • creation of an entirely new path for wheelchair access across church grounds; or
  • the provision of a minor road outside the curtilage of the property in question - see V1VATLP for further information.