This paragraph considers the scope of zero-rating for certain works on bathrooms, washrooms and lavatories under VATA 1994, Sch 8, Group 12, Items 10, 11, 12 and 13.
For an overview of the zero-rating under VATA 1994, Sch 8, Group 12, see V4.281 and for certain definitions relevant to these reliefs, see V4.281A.
Supplies made to a disabled person—bathrooms, washrooms and lavatories (zero-rating)
The following supplies made to a disabled person are zero-rated1:
- Ìý
•ÌýÌýÌýÌý a service of providing, extending or adapting a bathroom, washroom or lavatory in his private residence where such provision, extension or adaption is necessary by reason of his condition (VATA 1994, Sch 8, Group 12, Item 10)
- Ìý
•ÌýÌýÌýÌý goods
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 13:48