The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
This guidance note provides an overview of when supplies of building services can be zero-rated when provided to an eligible disabled person. Please see the Zero-rating - supplies to disabled individuals guidance note for more information on the reliefs available to disabled individuals.
Certain building work is liable to VAT at the zero-rate, see the Zero-rating the construction of anew building and Approved alterations to protected buildings guidance notes. However, certain construction services can be zero-rated under these provisions explained below.
A business can zero-rate installation services supplied to an eligible customer where they are installing any of the goods described in the Zero-rating - supplies to disabled individuals guidance note, provided that the goods that being installed:
Typical examples of installation services that would be zero-rated under these provisions are:
Business are eligible to zero-rate the supply to an eligible person the supply of services connected with repairing or maintaining any of the goods specified in the Zero-rating - supplies to disabled individuals guidance note.
A business is entitled to zero-rate the service of adapting any general purpose goods so that those goods suit the condition of adisabled person, provided that the supply is to a:
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