VAT Relief for Disabled People
Under the UK government's VAT relief scheme for disabled people, some building work and supplies can be bought VAT-free. You won't have to pay VAT on building materials that are used as part of the eligible work if you pay a professional contractor (builder, plumber, or other VAT registered trader) to do the work.
At Tile Fix Direct we are committed to ensuring everyone can have the bathroom or wet room of choice, regardless of mobility or disability. That's why we're proud to offer the VAT relief scheme, please read this guide for more information on how it works and the eligibility requirements.
How do you qualify for VAT Disability Relief?
You’ll only be able to have eligible building work and purchase the materials VAT-free if you’re chronically sick or disabled, and the building work’s being done in your own home. You do not need to be registered disabled or eligible for any other benefit to qualify for VAT-free building work but you must be chronically sick or disabled.
For VAT purposes, you’re chronically sick or disabled if you have a:
Physical or mental impairment which has a long term and substantial adverse effect upon your ability to carry out everyday activities or a condition which the medical profession treats as a chronic sickness (that’s a long term health condition).
For VAT purposes, the term ‘chronically sick or disabled’ does not include a person who’s only temporarily disabled or incapacitated, for example, with a broken limb or someone who’s elderly but is not chronically sick or disabled. You do not need HMRC’s permission to declare that you’re disabled or chronically sick and our advisers cannot tell you whether or not you’re disabled or chronically sick. If you’re not sure whether your condition means you’re chronically sick or disabled you may wish to consult your doctor or other medical adviser.
How to prove you are eligible for VAT relief
To demonstrate that you’re entitled to have the goods VAT-free, we need two things from you;
A completed Eligibility Declaration document
A letterheaded quote from your building contractor
You’ll need to provide a these two pieces of evidence for us to keep with our VAT records. Please click the button below to download the Eligibility Declaration document and fill in the second page. Once completed, please return it to us via email with a scanned letterheaded quote from your contractor (builder, plumber, other tradesmen) and we will set up your order without VAT and contact your regarding next steps for your order completion. You don't need to do anything else or send completed declarations to HMRC.
How does VAT relief work when buying goods?
Building materials that are used as part of the eligible work will also be VAT-free if you pay for a professional contractor (builder, plumber or other trade) to do the work.
VAT-registered contractors will pay VAT on the materials they buy from us and reclaim this VAT back from HMRC in the normal way. Your building contractor’s supply of the materials to you will be VAT-free.
Contractors who are not VAT registered cannot reclaim the VAT on the materials they buy.
Instead, your contractor can help you arrange for the materials to be supplied VAT-free direct to you from Tile Fix Direct, which involves you ordering the materials rather than them. You’ll need to give us a copy of your eligibility declaration and evidence from your contractor that you’re paying them to do the eligible work for you as detailed in the section above.
If you do the work yourself or a friend, neighbour or member of your family does the work for you free of charge the materials cannot be bought VAT-free. The work needs to be carried out by a contractor.
You’ll not have to pay VAT if you buy any fittings that are designed solely for disabled people. For more information, please see the HMRX website for details on VAT relief on certain goods if you have a disability.
What type of building work qualifies for VAT relief?
It's important to remember that HMRC has set clear rules and stipulations about the types of building works that qualify for VAT relief, and more importantly, those that don't. Please read the section below to ensure you stay compliant and eligible for VAT relief.
Building work that can be VAT-free
This section has information on the building work that can be VAT-free in your home, for example:
Ramps, doorways and passages
Bathrooms, washrooms and lavatories
Installation or repair and maintenance of lifts
Preparation or restoration work
‘Your home’ means your private residence, that’s the place where you normally live. This can be the home of a close relative if you normally live there. ‘Your home’ includes your garden and any outbuildings.
Ramps, doorways and passages
You’ll not have to pay VAT if you’re having a ramp built in or into your home because of your disability. This does not include lowering the level of a doorway threshold or replacement floor coverings. You’ll not have to pay VAT if you’re having a doorway or passage widened because of your disability. This includes widening an existing doorway or widening an existing passage or room through which you pass to go into another room. It also includes a path across your garden. It does not include having a completely new doorway, passage or room put in where there was not one before, replacing a window with a door or having a new path or vehicle driveway constructed.
Bathrooms, washrooms and lavatories
You’ll not have to pay VAT if you’re having a new bathroom, washroom or lavatory installed or an existing bathroom, washroom or lavatory, extended or adapted if the work’s being done to help you because of your disability. Examples include having a bath removed and replaced with a shower or walk-in bath if, because of your disability, you have difficulty getting in and out of a traditional bath. It also includes having a bathroom installed on the ground floor if, because of your disability, you’re not able to get upstairs. It also includes altering an existing bathroom to allow wheelchair access around the room. It does not include having a new bathroom installed or existing bathroom re-fitted, repaired or redecorated as a general home improvement.
Installation or repair and maintenance of lifts
You’ll not have to pay VAT if you’re having a lift installed to help you move between floors of your home because of your disability. The VAT relief also includes the repair and maintenance of the lift.
Preparation or restoration work. You’ll not have to pay VAT on any necessary preparation or restoration work if it’s directly related to the VAT-free work. For example if you have a doorway widened the supply and fitting of a wider door frame and door, removal of the bricks and mortar and the restoration of the damaged decor can all be VAT-free. If you’re having your bathroom adapted to install a walk-in shower, the replacement of any porcelain goods that need taking out as a result of the new installation and any necessary re-tiling can be VAT-free. If you have an extension to provide a downstairs bathroom, the VAT-free work can include the preparation of footings (including ground levelling), connection to services (water, gas, electricity and drainage) and the restoration of the immediate decor.
Building work that is not VAT-free
VAT-free building work for disabled people is limited to the work listed above. Any other work you’re having done, even if it’s being done because of your disability, cannot be done VAT-free. Work that is not eligible for relief includes the construction of a downstairs bedroom or adaptation of an existing room to form a bedroom. Also not VAT-free is the installation or upgrade of a domestic heating system, for example, boilers, radiators, and underfloor heating systems. Replacing windows or refitting kitchens is also not VAT-free, and the extension or adaptation of the property to provide a conservatory, carer’s room, office or living room is also no VAT-free.