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Guidance on VAT zero-rated building work for disabled people

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HMRC has updated VAT Notice 701/7 to reinstate guidance clarifying when zero-rating is available for building work to restore space lost in a private residence through adaptations to bathrooms, washrooms or lavatories which are necessary because of a person’s disability.

Versions of the notice before 18 December 2014 included specific guidance on the point. Taxpayers who relied on that guidance may continue to do so. For works begun after 18 December 2014, the zero rate may be applied retrospectively based on the new, more-detailed, guidance.

Further detail is set out in Revenue & Customs Brief 7/2019 (

Issue: 1454
Categories: News