Accessibility
VAT relief on disabled bathroom adaptations: who qualifies?
Some bathroom work for a disabled person can be zero-rated for VAT, as HMRC's Notice 701/7 explains: providing, extending or adapting a bathroom, washroom or lavatory in their home, where it is needed because of their condition. People aged 60 or over can also pay a reduced rate on some mobility aids that are supplied and installed. This guide explains both.
What can be zero-rated?
HMRC's Notice 701/7 allows zero-rating when a bathroom, washroom or lavatory in a disabled person's private home is provided, extended or adapted, and the work is necessary to suit their condition. Related preparatory and restoration work, such as drainage and retiling, can also qualify. Some goods designed solely for disabled people can be zero-rated too.
Zero rate or reduced rate?
| Relief | Who it is for | Examples |
|---|---|---|
| Zero rate | A disabled person, in their own home | Adapting a bathroom because of their condition |
| Reduced rate | People aged 60 or over, in their own home | Grab rails, built-in shower seats and walk-in baths, supplied and installed |
What does not qualify?
- Work that is not needed because of the person's condition, such as a general upgrade.
- Fixtures, fittings and units that are not part of the eligible work.
- Later repairs and maintenance, unless the goods qualify in their own right.
- Simply buying an eligible item without having it installed, for the over-60s reduced rate.
The eligibility declaration
To zero-rate the work, the supplier needs a written eligibility declaration from the customer, kept separately from the order or invoice. If the disabled person cannot sign it, a parent, guardian, doctor or another responsible person can. The reduced rate for over-60s needs its own declaration.
What about our prices?
Glasgow Bathroom Fitter is not VAT registered, so no VAT is added to our quotes or invoices in the first place. VAT relief matters when you buy from VAT-registered businesses. For help with the cost of the work itself, see our bathroom adaptation grants guide and our accessible bathroom adaptations service.
Sources
Figures from other organisations are theirs, not our prices. Check each source for the latest version.
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Is a disabled bathroom VAT free?
It can be. HMRC's Notice 701/7 allows zero-rating when a bathroom in a disabled person's home is provided, extended or adapted because of their condition, along with related work such as drainage and retiling. A general upgrade does not qualify. The supplier must be given a signed eligibility declaration. Check the notice, or ask HMRC, if you are unsure. Keep a copy for your records.
Who can sign the VAT eligibility declaration?
The disabled person normally signs it. If they cannot, HMRC's notice says a parent, guardian, doctor or another responsible person can sign on their behalf. The declaration should be separate from the order or invoice, and the supplier keeps it with their records. People aged 60 or over use a separate declaration for the reduced rate. It should be signed before the work starts.
Do over-60s pay less VAT on bathroom adaptations?
People aged 60 or over can pay a reduced rate of VAT on some mobility aids, such as grab rails, built-in shower seats and walk-in baths with sealable doors, when they are supplied and installed in their own home. Buying the item without installation does not qualify, and later repairs are not covered. A separate declaration is needed. Ask the supplier before you order.
Do you charge VAT on accessible bathrooms?
No. Glasgow Bathroom Fitter is not VAT registered, so no VAT is added to our quotes or invoices for any work, including accessible bathrooms. VAT relief only matters when you buy from VAT-registered businesses. If the adaptation is needed because of a disability, your council may also help with the cost through the Scheme of Assistance. Our written quote shows the full price.