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’.