HMRC have recently confirmed their stance on ‘lost space’ in relation to the creation of bathrooms using an existing room in a disabled persons home – this was previously known as ‘restitution relief’.
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Withdrawal of ‘Restitution’ Works for Disabled Clients
by Berthold Bauer on November 17, 2015There is a noticeable omission in the latest VAT Guide relating to Zero Rated alterations for disabled users. Previously, it was permitted to zero rate the replacement of a room where the original room was converted into a bathroom / washroom for an individual.
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