V4.281F Ramps, doorways and passages
This paragraph considers the scope of zero-rating for certain works on ramps, doorways and passage under VATA 1994, Sch 8, Group 12, items 8, 9 and 13.
For an overview of the zero-rating under VATA 1994, Sch 8, Group 12, see V4.281 and for certain definitions relevant to these reliefs, see V4.281A.
Supplies made to a disabled person—ramps, doorways and passages (zero-rating)
The following supplies made to a disabled person are zero-rated1:
• a service of constructing ramps or widening doorways or passages for the purpose of facilitating his entry to his private residence or his movement within it (VATA 1994, Sch 8, Group 12, item 8)
• goods supplied in connection with such a service (VATA 1994, Sch 8, Group 12, item 13)
For a definition of 'disabled' in this context, see V4.281A.
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