vat relief???

spider125

Just a thought my Mum has disability problems and cant get into the bath etc, she has just had her bathroom re-designed with walk in shower etc all paid for but she has receipts can she claim back the VAT? I have heard she should only have paid 5% she does get dissability benefit but not sure which? she is 79, how do we go about it if she can claim thanks:A

Indie_Kid

There is something about adapted products for disabled people being given vat relief. You don't have to be registered disabled or on sickness benefits to receive this.

JasonLVC

The supplier/contractor should have zero rated the supply to your Mother.

There is no mechanism for an individual, like your Mother, to 'reclaim' VAT charged to them. The correct approach is that the VAT isn't charged in the first place.

Go back to the contractor, point them in the direction of HMRC Public Guidance Notice 701/7 - Link here - http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageImport_ShowContent&id=HMCE_CL_000184&propertyType=document

and ask the contractor to issue a credit note for the original invoice and then to reissue a new invoice without the VAT. This is a pure administrative task, there is no loss to the contractor other than a few sheets of paper/ink.

Your Mum may need to present the contractor with a sheet of paper stating her name/address, description of the works and a statement confirming she is disabled and this should be sufficient evidence for the contractot to zero rate the job.

The defintion of 'disabled' for VAT purposes may differ from that of the benefits office. Generally, the disability has to be permanent and affect their general living standard - so limps, depression, temporary broken legs will not do but being wheelchair bound, blind, 'infirm' or have a debilitating illness would be okay. The Notice explains what is and isn't acceptable at Para. 3.2.1.

ancillotti

To enable a supplier to issue an invoice without VAT, you will need to complete this form:-

---

10.1 Eligibility declaration by a disabled person

Please note there are penalties for making false declarations
Customer
If you are in any doubt as to whether you are eligible to receive goods or services zero-rated for VAT you should consult Notice 701/7 VAT reliefs for disabled people or contact our National Advice Service on 0845 010 9000 before signing the declaration.


I (full name) ..............................................................................
of (address) ..............................................................................
..................................................................................................



declare that:

• I am chronically sick or have a disabling condition by reason of: (give full and specific description of your condition); and that
• I am receiving from: (name and address of supplier)
  * the following goods which are being supplied to me for domestic or my personal use:
  (description of goods)
  * the following services to adapt goods to suit my condition:
  (description of services and goods)
  * the following services of installation, repair or maintenance of goods:
  (description of services and goods)
  * the following alterations to my private residence:
  (description of alteration)
  * the services of monitoring a personal alarm call system

and I claim relief from value added tax.
................................................................................ (Signature)
........................................................................................ (Date)
Supplier
I (full name) ..................................................................................
of (address) ..................................................................................
......................................................................................................
am supplying to the person named above:
* the following goods:
(description of goods)
* the following services of adapting goods:
(description of services and goods)
* the following services of installation, repair or maintenance of goods:
(description of services and goods)
* the following alterations to a private residence:
(description of alteration)
* the services of monitoring a personal alarm call system
for the personal use of the disabled person.
................................................................................ (Signature)
........................................................................................ (Date)
*Delete words not applicable
Note
You should keep this declaration for production to your VAT officer. The production of this declaration does not automatically justify the zero-rating of the supply. You must ensure that the goods and services you are supplying qualify for zero-rating.

I_know_my_ABC_and_my_CMYK

ancillotti wrote: »

To enable a supplier to issue an invoice without VAT, you will need to complete this form:-

---

10.1 Eligibility declaration by a disabled person

Please note there are penalties for making false declarations
Customer
If you are in any doubt as to whether you are eligible to receive goods or services zero-rated for VAT you should consult Notice 701/7 VAT reliefs for disabled people or contact our National Advice Service on 0845 010 9000 before signing the declaration.


I (full name) ..............................................................................
of (address) ..............................................................................
..................................................................................................



declare that:

• I am chronically sick or have a disabling condition by reason of: (give full and specific description of your condition); and that
• I am receiving from: (name and address of supplier)
  * the following goods which are being supplied to me for domestic or my personal use:
  (description of goods)
  * the following services to adapt goods to suit my condition:
  (description of services and goods)
  * the following services of installation, repair or maintenance of goods:
  (description of services and goods)
  * the following alterations to my private residence:
  (description of alteration)
  * the services of monitoring a personal alarm call system

and I claim relief from value added tax.
................................................................................ (Signature)
........................................................................................ (Date)
Supplier
I (full name) ..................................................................................
of (address) ..................................................................................
......................................................................................................
am supplying to the person named above:
* the following goods:
(description of goods)
* the following services of adapting goods:
(description of services and goods)
* the following services of installation, repair or maintenance of goods:
(description of services and goods)
* the following alterations to a private residence:
(description of alteration)
* the services of monitoring a personal alarm call system
for the personal use of the disabled person.
................................................................................ (Signature)
........................................................................................ (Date)
*Delete words not applicable
Note
You should keep this declaration for production to your VAT officer. The production of this declaration does not automatically justify the zero-rating of the supply. You must ensure that the goods and services you are supplying qualify for zero-rating.

Can you post the link to this page please

Oscar_The_Grouch

Googled the first line and came up with the following (clicky)

ancillotti

Thanks

Oscar The Grouch for doing that, as I'm still a newbie it won't allow me.:beer: