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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.