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HMRC internal manual

VAT Relief for Disabled People Manual

Soft games rooms and observation windows

Design, supply and equipping of soft games rooms and observation windows

The liability of supplies of soft games rooms and observation windows was considered by the Tribunal and the High Court in the David Lewis Centre [1995] STC 485 case. The rooms were used by disabled people for relaxation and the positioning of the window allowed carers to monitor the well-being of patients unobserved.

The High Court confirmed that what had been supplied were standard-rated supplies of construction services.

Supply and installation of a multi sensory environment

The supply of a multi sensory environment is not a supply of goods. It is a bundle of goods put together to produce a facility for enjoyment and, as such, is the supply of a service and is standard-rated. If the goods are itemised separately then those designed solely for use by disabled people may be eligible for zero-rating if the conditions set out in VRDP05100 are met.

Charge for use of soft games room

There is no VAT relief for the charge for using the facilities of a soft games room. If the soft games room is used to educate disabled people this may be a supply of welfare services - see VAT Health.