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.

For example if it could be shown that the layout of the house dictated the only real location for a ground floor bathroom was in the current dining room, we were permitted to zero rate the ‘restitution’ of that dining room – even if it happened to be located in a new extension.

The reason for the withdrawal of the pertinent paragraph is explained by the need to ‘improve readability’ but it has been (informally) confirmed that Customs will still consider restitution claims on a case-by-case basis.