Carrying out works to make a property suitable for a disabled person can be a costly experience.
Building costs, Architects/Surveyors fees and VAT all need to be carefully considered prior to work beginning on site.
It is important that you discuss the cost of the adaptation works with your chosen builder as soon as possible, as you may be able to claim VAT relief on part, if not all, of the proposed alterations.
HM Customs & Excise has produced a very helpful booklet entitled "VAT Reliefs for disabled people - notice 701/7 August 2002". Within this booklet the works which can be zero rated for VAT purposes are identified.
Although not exhaustive these works include the following:-
- Constructing ramps.
- Widening doorways or hallway/passage and the restoration of the immediate decor.
- Constructing, extending or adapting a bathroom, washroom or lavatory provided the work is necessary to suit the condition of a disabled person.
It must be appreciated that the VAT assessment is ultimately the responsibility of the building contractor and therefore discussions ought to be held before commencement of any works to agree the likely VAT liability. A VAT Eligibility Declaration will need to be signed and handed to the building contractor who will need to attach this with his VAT return.
Wyvern Architects - Devizes Ltd
Simon O’Loughlin is a Partner and Solicitor at Hodge Jones & Allen