VAT relief

berkeley

Registered User
Sep 28, 2012
58
0
Hampshire
My OH definitely deterioarating. Refusing to wash or be washed, getting very aggressive.
I'm just not coping well obviously I am but feel that one more thing will send me over the edge.
Anyway that's my rant. My question is I think changing my bathroom into a wet room might
give me the space to try and tackle the washing problem. Also, as S S are recommending carers
coming in to clean him then they would have more space. Unfortunately there is no money in
the pot for this financial year so if I fund myself can I get VAT relief.
 

nitram

Registered User
Apr 6, 2011
30,320
0
Bury
The way you have phrased it you would not get VAT exemption, the work should be solely for the disabled person.
However if you have another toilet and bathing facility for your own use you could probably get exemption.
I'll try and dig out verse and chapter and post it.

EDIT


"2.1
When can supplies be zero-rated?
Supplies of goods and services are only zero-rated when all of the following conditions are met:
the customer is eligible to purchase supplies at the zero rate - see section 3
the goods are for the personal or domestic use of the customer - see paragraph 3.5
the goods and services are eligible to be supplied at the zero rate - see paragraph 2.4"


My bold

>>>UKGOV VAT NOTICE<<<


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Last edited:

Williamx

Registered User
Oct 23, 2014
1
0
My OH definitely deterioarating. Refusing to wash or be washed, getting very aggressive.
I'm just not coping well obviously I am but feel that one more thing will send me over the edge.
Anyway that's my rant. My question is I think changing my bathroom into a wet room might
give me the space to try and tackle the washing problem. Also, as S S are recommending carers
coming in to clean him then they would have more space. Unfortunately there is no money in
the pot for this financial year so if I fund myself can I get VAT relief.

VAT NOTICE 710/7 indicates it would be eligible for zero VAT

Bathrooms, washrooms and lavatories
6.3.1 General
You can zero rate the services of providing, extending or adapting a bathroom, washroom or lavatory provided the work is necessary to suit the condition of a disabled person and:

In the case of a supply to a disabled person the building is his or her private residence. A private residence includes outbuildings as well as the home.
In the case of a supply to a charity the building is residential accommodation or a day-centre where at least one-fifth (20%) of the individuals using the centre are disabled persons. Residential accommodation includes permanent or temporary accommodation in a residential home, self-contained living accommodation or an establishment providing respite care. It does not include an inn, hotel, boarding house or similar establishment or accommodation in any such type of establishment.
Zero-rating applies even if the residential home or the other buildings mentioned are not managed or used by the charity to which you make your supply. You should take care to note, however, that many residential homes are not operated by charities, nor are all housing associations charities. You will find more information about housing associations in Notice 708/5 Registered Social Landlords (Housing Associations, etc).

6.3.2 Definitions
For the purposes of this relief:

bathroom includes a shower room
washroom means a room containing a lavatory or washbasin (or both) but not containing a bath or shower or cooking, sleeping or laundry facilities
lavatory is a room containing a toilet and possibly, but not always a washbasin
 

spree

Registered User
Jun 25, 2014
33
0
north wales
!Q

I couldn't get any help with my bathroom for my husband, it was going to cost upwards of £6,000 ,so I found new walkin shower on e,bay with seat handrails etc for just under £900 pounds found someone to fit it job done for just under £1,800 pounds best way I,vfound good luck