Disabled individuals ― supplies of installation, repair, adaptation and building services

Produced by Tolley
Disabled individuals ― supplies of installation, repair, adaptation and building services

The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Disabled individuals ― supplies of installation, repair, adaptation and building services
  • Installation, maintenance and repair services
  • Adapting goods
  • Warranties
  • Buildings and construction services
  • Ramps, doorways and passages
  • Bathrooms, washrooms and lavatories
  • Washrooms and lavatories but not bathrooms
  • Additional construction work ― ‘lost space’
  • Installation and maintenance of lifts
  • More...

IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marked the end of the Brexit transition / implementation period entered into following the UK’s withdrawal from the EU. At this point in time, key transitional arrangements came to an end and significant changes began to take effect across the UK’s VAT and customs regime. This document contains guidance on subjects potentially impacted by these changes. Before continuing your research, see the Brexit — overview guidance note.

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 Construction ― zero-rating of construction services guidance note. However, certain construction services can be zero-rated under these provisions explained below.

Installation, maintenance and repair services

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 being installed:

  1. are themselves eligible for relief

  2. have not been paid for or arranged by the National Health Service, any other hospital or nursing home

Notice 701/7; De Voil Indirect Tax Service V6.266; VATA 1994, s 30, Sch 8, Group 12 as amended by SI 1997/2744, SI 2000/805 and SI 2001/754; VRDP03000, VRDP42000, VRDP11000

Typical examples of installation services that would be zero-rated under these provisions are:

  1. plumbing in an eligible sanitary appliance

  2. wiring up an eligible electrically adjustable bed

  3. installing a chair lift

Business are eligible to zero rate the supply to an eligible person of services connected with repairing or maintaining any of the goods specified in the Zero-rating ― supplies to disabled individuals guidance note.

Adapting goods

A business is entitled to zero rate the service of adapting any general purpose goods so that those goods suit the

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