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

Produced by Tolley

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
  • Can installation, maintenance and repair services be zero-rated?
  • Installation services
  • Repair and maintenance services
  • Can adapting goods for a disabled person be zero-rated?
  • Can any buildings and construction services be zero-rated?
  • Ramps, doorways and passages
  • Bathrooms, washrooms and lavatories
  • Washrooms and lavatories but not bathrooms
  • Additional construction work ― ‘lost space’
  • More...

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

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 anend 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 anoverview of when the supply of installation, repair, adaptation and building services to a disabled person can be zero-rated.

Please see the Disabled individuals ― overview 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 building work can also be zero-rated under these provisions explained below.

See De Voil Indirect Tax Service V6.266 for more detailed commentary.

Can installation, maintenance and repair services be zero-rated?

Installation services

The supply of installation services supplied to aneligible customer can be zero-rated where the goods installed:

  1. are eligible for relief. See the Disabled individuals ― overview guidance note

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

Businesses can zero rate any goods that are required in the course of a supply of installation where these qualify for VAT relief. For example, a general purpose battery may be zero-rated when supplied as part of a wider service of installing aneligible appliance.

Notice 701/7, para 5.1

Repair and maintenance services

Business can zero rate the supply of services connected with repairing or maintaining any of the goods specified in the Disabled individuals ― overview guidance note to aneligible person.

Businesses can zero rate any goods that are required in the course of a supply of repair and maintenance where these

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