Commentary

V4.281G Bathrooms, washrooms and lavatories

Part V4 Exemption, zero-rating and reduced rates

V4.281G Bathrooms, washrooms and lavatories

V4.281G Bathrooms, washrooms and lavatories

This paragraph considers the scope of zero-rating for certain works on bathrooms, washrooms and lavatories under VATA 1994, Sch 8, Group 12, items 10, 11, 12 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—bathrooms, washrooms and lavatories (zero-rating)

The following supplies made to a disabled person are zero-rated1:

  1.  

    •     a service of providing, extending or adapting a bathroom, washroom or lavatory in his private residence where such provision, extension or adaption is necessary by reason of his condition (VATA 1994, Sch 8, Group 12, item 10)

  2.  

    •     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

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