Here at Bathroom and Wetroom Specialists we also specialise in VAT Free and Reduced VAT supplies and installations. The eligibility criteria for these ‘massive’ savings are explained below.
Disabled VAT Free (massive 20% Saving)
Over 60's Reduced VAT (massive 15% Saving)
VAT reliefs for disabled people HMRC Reference:Notice 701/7 (August 2002)
VAT if you construct, adapt or install for disabled people Building and construction work is usually VAT standard-rated but some alterations you make to a disabled person's home may qualify for zero-rating, which means that you do not charge VAT to your customer. There are also certain goods that can be zero-rated if you supply them to a disabled person.Bathrooms, washrooms and lavatories You can zero-rate the work if you install, extend or adapt a disabled person's bathroom, washroom or lavatory. But the work must be necessary to suit the disabled person's condition.For the purposes of this relief, the following definitions apply:
a bathroom includes a shower room
a washroom means a room that has a toilet or a washbasin (or both) but doesn't have a bath or a shower, or any cooking, sleeping or laundry facilities
a lavatory is a room with a toilet and maybe a washbasin
In this case the person's private home includes any outbuildings as well.
What is meant by a ‘disabled’ person?
A person will qualify for the disabled persons’ VAT reliefs if he or she has any of these conditions:
a physical or mental impairment that has a considerable and long term effect on their ability to carry out everyday activities
a condition that the medical profession treats as a chronic sickness like diabetes
a terminal illness
The Value Added Tax (Reduced Rate) Order 2007 on mobility aids for older people
Who is covered? The reduced rate of VAT applies to you if you are over 60 and have a qualifying mobility aid supplied and installed in your own home, or a home shared with friends and relations.
You don't have to order and pay for the supply and installation yourself. It can be provided by someone else, or a charity, a local authority, housing association or any other organisation. However, you can't benefit from the reduced rate if you're having the work done in a residential care home or similar establishment - it has to be in a private home.
You have to be over 60 at the time when the supply and installation takes place.
What goods can be supplied and installed at the reduced rate of VAT?You won't benefit from the reduced rate if you're simply buying something - you have to have it both supplied and installed to get the reduction. What goods can be supplied and installed at the reduced rate of VAT? You'll pay a reduced rate of VAT on the supply and installation of these items:
You won't get the reduced rate if you have to pay for any repairs or replacements of those goods once they've been installed. You also won't get the reduced rate on general adaptations carried out in your home, such as widening passageways or building extensions.
However, if you have a long term illness or you’re disabled, you won’t have to pay VAT on certain goods and services that you buy or bring into the UK and certain building work that you have done can also be free of VAT.
Please Contact Us to discuss your individual requirements on YORK (01904) 468 864 or by e-mail.