RCB/7/19 VAT on lost space of bathroom and washroom conversions for disabled people
Revenue & Customs Brief, Issue 7. 26 August 2019
1 Purpose of this brief
There is a zero rate for works to install, extend or adapt a bathroom, washroom or lavatory which are necessary because of a person's disability. This includes associated works to restore space lost in the property as a result.
The purpose of this brief is to announce a reinstatement of guidance on restoring lost space into Reliefs from VAT for disabled and older people (VAT Notice 701/7). It also explains what builders and their customers may need to do.
Builders undertaking such works, and both the recipients of the works and their representatives.
The law zero rates the supply to a disabled person of works to install, extend or adapt a bathroom, washroom or lavatory in the person's private residence, where this is necessary because of their condition. This includes works that are necessary to restore the space lost when installing, extending or adapting the bathroom, washroom or lavatory.
For example, a