VAT exemption re disability - garage door

Jeanners49

Morning all,

A few months ago my disabled partner Roger ordered a new garage door. He's a wheelchair user (with spinal stenosis) and for obvious reasons needs an electric garage door to enable him to operate it independently. The supplier agreed not to charge VAT because of Roger's disability. This is in writing on the original order.

However, the door was fitted last week and the guy who came to fit it said that he would now have to charge Roger VAT as HMRC were having a crackdown on VAT exemption. He's sent Roger an invoice for an extra £240 on top of the agreed original price of £1,200.

This seems completely unfair to me and to Roger; what is the general thought here? Surely the original agreed price should be adhered to.

Jean

System

ask for confirmation from HMRC if VAT is applicable - I can't remember seeing anything about VAT on alterations being excluded for disability but it's been a while since I looked into it.
Does the original price just says a price excluding VAT or does it distinctly say that you are not liable for paying the VAT?

Jeanners49

Thanks for this - original price says VAT @ zero. I will have a look on the HMRC website.
Jean

stator

Phone HMRC. Some adaptations are zero rate, some are not.

DigForVictory

Most VAT officers will not fuss unduly over a disable exemption, but some chit/evidence of disability (that isn't *too* personal) is always a bonus for their records.

The only reason your supplier might be having a bit of a twither is if he's afraid the VAT Are Coming & he's done other zero rate jobs that shouldn't have been.

Plus Roger can always make his own declaration, form here, & then offer the supplier the choice of accepting it or appearing in the local press looking a right chancer & despoiler of the disabled. It's not good for morale, but it may remind supplier that that was the original deal agreed upon.

missile

Unfortunately, a new garage door has been specifically excluded for VAT exemption See https://www.gov.uk/government/publications/vat-notice-7017-vat-reliefs-for-disabled-people/vat-notice-7017-vat-reliefs-for-disabled-and-older-people

This relief applies only to the service of adaptation. The goods being adapted won’t qualify for relief. A typical example is the replacement of a manual garage door with a door which has been automated due to a person’s disability. The replacement garage door itself isn’t eligible for relief but any separate service of making the door automated to meet the needs of a person’s disability is eligible for zero rating.