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HMRC internal manual

VAT Relief for Disabled People Manual

From:
HM Revenue & Customs
Published
10 April 2016
Updated:
26 May 2021 - See all updates
  1. Back to contents

VRDP11000 - Building alterations [items 8 to 13]: contents

  1. VRDP11050
    The law
  2. VRDP11100
    Background and scope of the law
  3. VRDP11150
    Criteria for zero-rating building alterations
  4. VRDP11200
    Are the building alterations supplied to a disabled person?
  5. VRDP11250
    Is the work carried out in the 'private residence' of a disabled person?
  6. VRDP11300
    Construction of ramps and widening of doors or passages in a disabled person's private residence [Item 8]
  7. VRDP11350
    Widening a passage
  8. VRDP11400
    Overhead coverings and walkways
  9. VRDP11450
    Garage doors
  10. VRDP11500
    Construction of ramps and widening of doorways or passages in any building [Item 9]
  11. VRDP11550
    Bathrooms, washrooms and lavatories
  12. VRDP11600
    Building alterations to bathrooms, washrooms, or lavatories in a disabled person's private residence [Item 10]
  13. VRDP11650
    The provision of a bathroom, washroom or lavatory in a residential home or day-centre [Item 11]
  14. VRDP11700
    Qualifying work
  15. VRDP11750
    Definition of 'residential home'
  16. VRDP11800
    The provision of a washroom or toilet in any building used principally by an eligible charity for charitable purposes [Item 12]
  17. VRDP11850
    Goods supplied in connection with building alterations [Item 13]
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