V4.281I Lifts

This paragraph examines the scope of zero-rating for certain supplies relating to lifts under VATA 1994, Sch 8, Group 12, items 5, 6, 16, 17, and 18.

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—lifts (zero-rating)

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

  1.  

    •     services necessarily performed in the installation of a lift for the purposes of facilitating his movement between floors within his private residence (VATA 1994, Sch 8, Group 12, item 16)

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