In some instances, Disabled Washroom products and installations are exempt from VAT. Here we take a look at the conditions and criteria needed to be met…
If you’re transforming an existing Washroom into an Accessible Washgroom, or refurbishing an existing Disabled Toilet or shower room, you could be able to buy disabled products without VAT. Further still, this VAT relief extends to the installation and prep work too, delivering substantial savings for those that need it.
The relief extends through all disabled products including Doc-M toilet packs, Doc-M shower packs, grab rails, full height toilets, and disabled access wash basins. The relief will usually also cover any preparatory work such as handling drainage, levelling floors, or installing ramps, as well as the installation itself.
Personal and domestic use
If the washroom is for the personal use of a disabled person, then the products and services will be exempt from VAT. This means many housing associations could also benefit from the exemption, and in some cases, landlords too.
Over 60s get reduced VAT on disabled washrooms
If the washroom is for personal use, anyone over 60 could be able to purchase their disabled washroom fittings, such as grab rails and full height toilets with a reduced rate of just 5% VAT. This also extends to the installation works carried out.
Commercial premises and disabled washrooms
In the commercial setting, such as washrooms for hotels, restaurants or other businesses, then the full VAT will still apply. However, if you are a registered charity then you may still be able to enjoy the VAT relief.
Disabled washrooms for charities
If you are a charity and are adapting, extending or building brand new disabled washrooms then you might not have to pay VAT on the items or works carried out. Requirements usually stipulate that the space is for settings such as day centres or residential properties. This will also include hoists, changing tables, and any preparatory work to the building to accommodate them, such as ceiling strengthening to take hoists or tracks.
Schools could be exempt from VAT too
This one depends. If the works are for disabled access, then there is likely to be some VAT relief, especially if the school is part of a charity, or a state funded school. However, it’s worth pointing out that state funded schools may have their relief actioned through its Local Authority.
Am I eligible for 0% VAT on my disabled washroom?
Any VAT free purchases or works will need to be bought or carried out through a VAT registered supplier. You can check your entitlement at Gov.uk, referencing Relief from VAT for disabled and older people (Notice 701/7) before filling out your declaration of eligibility.
If you would like further advice, or to find out if your particular business or organisation might be eligible for any kind of VAT relief on disabled washroom products or installations, get in touch with one of our team on 0333 1380080.
