Zero-rated VAT for charity building accessible facilities
Many buildings need disabled access. VAT law offers relief for charity-owned or occupied buildings. This saves costs with minimal admin. Charity status is essential. Works on existing buildings are zero-rated. New charity buildings can also be zero-rated. Trustees should seek advice and clarify zero-rating early.
Ramps, corridors, doorways
Building ramps for entry or movement, widening doorways or corridors for access can be zero-rated.
Accessible toilets, washrooms, bathrooms
Works on these facilities are zero-rated, as are extensions or adaptations.
Lifts
Zero-rating isn't common for lifts, except in specific cases. Chair lifts for named disabled individuals can be zero-rated. Otherwise, zero-rating applies when buildings include a day centre or residential centre for disabled people.
Goods or services
Goods supplied during construction services can be zero-rated. It's wise to check with the contractor.
Certification and evidence
No formal certificate is required, but evidence might be needed. Keep architectural drawings and planning permission for six years.
Contact us for more information.
London: 020 7060 1811