Disabled individuals ― supplies of installation, repair, adaptation and building services

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

This guidance note provides an overview of when the supply of installation, repair, adaptation and building services to a disabled person can be zero-rated.

Please see the Disabled individuals ― overview guidance note for more information on the reliefs available to disabled individuals.

Certain building work is liable to VAT at the zero rate, see the Land and buildings ― building work ― construction of new buildings and civil engineering works guidance note. However, certain building work can also be zero-rated under these provisions explained below.

See De Voil Indirect Tax Service V6.266 for more detailed commentary.

Can installation, maintenance and repair services be zero-rated?

Installation services

The supply of installation services supplied to an eligible customer can be zero-rated where the goods installed:

•
are eligible for relief. See the Disabled individuals ― overview guidance note
•
have not been paid for or arranged by the National Health Service, any other hospital or nursing home

Businesses can zero rate any goods that are required in the

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