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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]: garage doors

Zero-rating does not apply to the installation of new garage doors. However, before refusing any zero-rating you need to consider whether:

  • the door has been widened to facilitate the disabled person’s use of the door - see VRDP11300; or
  • the door has been adapted to suit the disabled person’s condition - see VRDP43000.

You must bear in mind that there is a distinction between businesses which adapt garage doors and businesses who normally supply automatically operated or electrically powered doors as part of their product range. The supply of services by the former can be zero-rated, but the supply by the latter cannot, because the goods in question have not been adapted to suit the condition of a disabled person.