All posts tagged Disabled

Restitution relief for Disabled Adaptations

by Berthold Bauer on August 30, 2019

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’.

Berthold BauerRestitution relief for Disabled Adaptations

Withdrawal of ‘Restitution’ Works for Disabled Clients

by Berthold Bauer on November 17, 2015

There 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.

Berthold BauerWithdrawal of ‘Restitution’ Works for Disabled Clients