VAT Exemption for Disability

KennyH1

We are in the process of undertaking major renovation works to provide ground floor accommodation / wet room and access for our disabled daughter.

I'm aware that certain parts of the construction works are eligible for VAT relief but i'm unsure on others. Below is a list of the works and my thoughts on the VAT relief - can someone confirm / advise on this?

Garage conversion to bedroom - not VAT exempt

Alterations to kitchen / utility - not VAT exempt

New ground floor wet room - VAT exempt

Instillation of external step lift to facilitate wheelchair access to ground floor from driveway - Unsure if VAT exempt as internal lifts are exempt. Lift is needed as we cannot install a ramp (ramps are VAT exempt).

Thanks.

Rodders53

Lift will be VAT exempt almost certainly.

https://www.gov.uk/guidance/reliefs-from-vat-for-disabled-and-older-people-notice-7017 makes no mention of internal or external lifts, just lifts.

https://www.invalifts.com/faqs/ is one supplier of external platform lifts that state zero rated in your (domestic dwelling) circumstances.

Check with the potential suppliers… they should know as it will be their job to apply the zero vat rate to their invoice(s) for install, maintenance and repairs.

marcia_

I would have thought the bedroom would be exempt if it for the sole use of a disabled person.

Rodders53

https://forums.moneysavingexpert.com/discussion/comment/82039059#Comment_82039059

Then you would have thunk wrong… read the VAT guidance I linked to.