Bathroom and zero VAT

lisyloo

Hello -
I'm helping MIL and FIL get a new bathroom installed.
They are 86 & 87 and both blue badge holders.

We will be getting installed
- specialist low shower with pump, disabled seat, rails.
- flooring
- wall tiles
- sink & storage unit
- toilet (high) with rails

Can anyone advise on the zero rating.
Can we get the whole lot zero rated?
I've read the hmrc page but it's not clear to me.
Obviously some of it is disability related but some (wall covering and tiles) are not - although the primary trigger for doing the work is disability related.
Can anyone give advice on how it works?
Does the whole job get zero rated or just the disability related aspects of it?

Many thanks

antrobus

lisyloo wrote: »

Hello -
I'm helping MIL and FIL get a new bathroom installed.
They are 86 & 87 and both blue badge holders.

We will be getting installed
- specialist low shower with pump, disabled seat, rails.
- flooring
- wall tiles
- sink & storage unit
- toilet (high) with rails

Can anyone advise on the zero rating.
Can we get the whole lot zero rated?
I've read the hmrc page but it's not clear to me.
Obviously some of it is disability related but some (wall covering and tiles) are not - although the primary trigger for doing the work is disability related.
Can anyone give advice on how it works?
Does the whole job get zero rated or just the disability related aspects of it?

Many thanks

It's basically down to the bathroom installer whether or not they charge VAT. They will zero rate if your MIL/FIL qualify.

The relevant VAT notice states that relief is available if the supplies are to "handicapped people" who are "chronically sick or disabled". There is a declaration that you are supposed to sign, it does say that "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 0300 200 3700 before signing the declaration".

http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageLibrary_ShowContent&id=HMCE_CL_000184&propertyType=document

specialboy

As far as I know the vat free only applies to adjustments that are relevant to the disability, the bath will qualify as will the aids but a normal sink and toilet may be vat payable still.