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HMRC internal manual

VAT Relief for Disabled People Manual

Repair and maintenance

The law

Items 5 and 6 to Schedule 8, Group 12 which read as follows:

  1. The supply to a handicapped person or to a charity of a service of repair or maintenance of any goods specified in item 2, 2A, 6, 18 or 19 and supplied as described in that item.

  2. The supply of goods in connection with a supply described in item 3, 4 or 5.

Repairing and maintaining goods

Zero-rating is provided for the repair and maintenance of goods which qualify for zero-rating under items 2, 2A, 6, 18 and 19, namely:

  • medical and surgical appliances (see VRDP27000);
  • adjustable beds (see VRDP06000);
  • chair lifts (see VRDP13000);
  • hoist and lifts (see VRDP19000);
  • sanitary devices (see VRDP33000);
  • emergency alarm call systems (see VRDP08000);
  • motor vehicles - specifically designed or adapted (see VRDP29000);
  • boats (see VRDP10000);
  • other equipment and appliances designed solely for disabled persons (see VRDP38000);
  • parts and accessories (see VRDP39000);
  • goods supplied in connection with the services necessarily performed in the installation of a lift either in a disabled person’s private residence or an eligible charity run residence or day centre for disabled persons (see VRDP24000); and
  • goods used in connection with the adaptation of general purpose goods to suit a disabled person’s needs (see VRDP43000).

A business can zero-rate the supply of repair and maintenance services provided:

  • the supply is made to a disabled person or an eligible charity; and
  • it receives an eligibility declaration as set out in ‘Notice 701/7 Reliefs for disabled people’.

Goods supplied in connection with adaptation or repair and maintenance

Item 6 (see VRDP43000 - ‘The law’) allows zero-rating for goods supplied in connection with:

  • adaptation; or
  • repair and maintenance services

provided those services are properly eligible for zero-rating under items 3, 4 or 5 (see VRDP43000 - ‘The law’).

This applies only to goods which are ancillary to the service of the adaptation, or repair and maintenance and not to the goods which are themselves the subject of the adaptation, repair and maintenance.

Where the materials are supplied separately and directly to the disabled person or charity by a merchant this creates liability difficulties, as the zero-rating is intended to convey relief for goods supplied in connection with services and by the same person. A similar principle applies to item 13 - please refer to VRDP11850 for further information.