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HMRC internal manual

VAT Relief for Disabled People Manual

From
HM Revenue & Customs
Updated
, see all updates

Building alterations [items 8 to 13]: construction of ramps and widening of doorways or passages in any building [item 9]

For zero-rating under item 9 (see VRDP11050) to apply, the work must qualify against the criteria set out in VRDP11350. The building work has to be supplied to an eligible charity but:

  • the building does not have to be an eligible charity-run building (although this is usually the case); and
  • the charity does not have to cater for disabled persons (although it is likely that most will).