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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]: overhead coverings and walkways

Protective enclosures over existing paths, outside passages or similar, to shelter users against the elements, are not ramps and do not facilitate entry within the terms of items 8 and 9. See VRDP36000 for further information.