VAT Property Solutions
Note: 42
Applies to all persons aged 60 or over - WEF 1 July 07 the 5% VAT rate will apply to the supply and installation of: grab rails; ramps; stair lifts; bath lifts; built-in shower seats or showers containing built-in shower seats; and walk-in baths with sealable doors in the elderly person's private domestic residence - the relief does not apply to residential care homes or similar establishments. Any repairs or replacements are 17.5%. The 5% rate does not apply to the supply of goods alone but can apply to the supply of installation services alone. (Cert 10 required). Remember also that the work may qualify for 0% as a disabled adaption - this relief is wider in scope.
Contact: info@4eyesltd.co.uk Telephone: Phillip Henwood - 0044 (0)7793 707 839
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