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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]: the provision of a bathroom, washroom or lavatory in a residential home or day-centre [item 11]

For zero-rating under item 11 (see VRDP11050) to apply:

  • the supply must be to an eligible charity;
  • the work must qualify; and
  • the work must be for the use of disabled persons in a residential home; or
  • the work must be for the use of disabled persons in a day-centre where at least 20 per cent of the people using the centre are disabled.

For further information see ‘Notice 701/7 Reliefs for disabled people’.