1. What this type of adaptation can involve
Some goods and services supplied to disabled people for personal or domestic use may qualify for zero-rated or reduced-rate VAT, but the relief does not apply automatically to every adaptation or every part of a project.
The supplier is responsible for applying the correct VAT treatment. You may be asked to provide an eligibility declaration, and both parties should check the current HMRC guidance before agreeing the price.
Common examples
- Certain mobility aids and lifting equipment
- Qualifying alterations to accommodate disability equipment
- Some bathroom, doorway or access work carried out for a disabled person
- Installation services supplied with qualifying goods
- Eligibility declarations retained by the supplier
- Mixed projects where only part of the work may qualify
2. What to check with a potential company
Ask questions that help you understand whether the company has relevant experience and whether its proposed approach is suitable for your home.
- Ask the supplier to show which parts of the quotation are standard-rated, reduced-rated or zero-rated.
- Check that VAT relief has not been promised solely because the work is grant funded or accessibility related.
- Ask which HMRC guidance the supplier is relying on and whether an eligibility declaration is required.
- Ensure the quotation states the VAT rate and amount for each relevant part of the work.
- Seek advice from HMRC or a qualified tax adviser where the position is unclear or the project is substantial.
3. Common questions
Are all disability adaptations VAT free?
No. Eligibility depends on the person, the goods or services supplied, their intended use and the detailed VAT rules. Some parts of a project may qualify while others remain subject to VAT.
Does receiving a Disabled Facilities Grant make work VAT free?
Not by itself. Grant approval and VAT treatment are separate matters. The supplier must determine the correct VAT rate under HMRC rules.
Who decides whether VAT relief applies?
The supplier is responsible for charging the correct VAT. The customer may need to provide an eligibility declaration, but the declaration alone does not make an otherwise ineligible supply qualify.