VAT is reduced from 20% to 0% on home adaptation products and services for disabled and chronically sick people.
VAT is reduced from 20% to 5% on specific home adaptation products and services for people over 60.
HM Revenue and Customs Definitions
The HM Revenue and Customs (HMRC) determine VAT rates, and when they refer to the term ‘disabled’ they mean ‘chronically sick or disabled’. A person is considered ‘chronically sick or disabled’ if they live with a:
- physical or mental impairment which has a long-term and substantial adverse effect on their ability to carry out everyday activities
- condition which the medical profession treats as a chronic sickness, such as diabetes
Note: Where a parent, spouse or guardian acts on behalf of a ‘chronically sick or disabled person, the 0% VAT rate is still applied.
Unfortunately, the 0% VAT rate does not apply to an older person who is not ‘disabled or chronically sick’, nor does it apply to any person who’s only temporarily disabled or incapacitated, for example with a broken leg.
Adaptmyhome are happy to discuss your circumstances to determine if you meet the conditions for reduced or zero rated VAT.
Note: To satisfy the HMRC, we may ask you to complete and sign a HMRC VAT declaration form.
Home adaptations at the reduced 5% VAT rate.
If you are 60 years of age, you are entitled to a reduced VAT rate of 5% on the items listed below.
- grab rails
- ramps
- stairlifts
- bath lifts
- built-in shower seats or showers containing built-in-shower seats
- walk-in baths with sealable doors
Home adaptations at the zero 0% VAT rate.
If you are disabled or chronically sick, you are entitled to a VAT rate of 0% on the items listed below.
- bath lifts
- building works:
– ramps, widening doorways and passages
– bathrooms, washrooms and lavatories
– lifts (including stairlifts and Home lifts)
– preparatory, restoration and making goods
– goods supplied in connection with the construction services in previous bullet point
– grant-funded building work
- built-in shower seats or showers containing built-in-shower seats
- emergency alarm call systems
- grab rails
- hydrotherapy pools
- installation of goods (e.g. plumbing & electrics to eligible appliances)
- other equipment and appliances designed solely for use by disabled people
- parts and accessories
- ramps
- repair and maintenance of goods (e.g. stairlift servicing)
- specialist adjustable beds, chair lifts, hoists and sanitary devices
- specialist computer devices
- stairlifts
- walk-in baths with sealable doors
Confused?
Don’t worry, Adaptmyhome are happy to meet with you to discuss your circumstances. Just call us on:
029 20 611 277
or, click the link and fill out our contact form.
Do you have a question? Contact us for more information.