The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:
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.
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:
are themselves eligible for relief
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:
plumbing in an eligible sanitary appliance
wiring up an eligible electrically adjustable bed
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.
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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