Getting a scooter into and around the home often means building work: a ramp at the front door, a wider doorway, a lift or an adapted bathroom. HMRC guidance allows some of that work to be supplied at the zero rate of VAT (0%) when it is for a disabled person’s home. The relief is narrower than many people expect, and it depends on the type of work and on a written declaration. This guide summarises HMRC’s VAT Notice 701/7 and the GOV.UK overview, as they apply to VAT in the UK. It is general information, not tax advice. VAT relief on the scooter itself is covered separately in the guide to VAT exemption on mobility scooters.
Who counts as eligible
GOV.UK says you qualify if you have a physical or mental impairment that affects your ability to carry out everyday activities, if you have a condition treated as chronic sickness, or if you are terminally ill. VAT Notice 701/7 words the first test as an impairment with a long-term and substantial adverse effect on the ability to carry out everyday activities. Both pages say elderly people who are not disabled, and people who are only temporarily disabled, do not qualify.
Building work that can be zero-rated
Notice 701/7 (last updated 31 December 2020 on the version reviewed) lists these types of work:
- Ramps (section 6.2): constructing a ramp to help a disabled person gain access to, or move about in, a building.
- Widening existing doorways or passages (section 6.2): widening only, not constructing new ones.
- Bathrooms, washrooms and lavatories (section 6.3): providing, extending or adapting one where necessary because of the person’s condition. The notice defines a bathroom to include showers and wet rooms.
- Lifts (section 6.5): installation, repair and maintenance of a lift in a private residence that lets a disabled person move between floors.
The notice also covers preparatory work, restoration work and making good that is essential to the eligible work, including removal, installation and immediate decoration restoration (section 6.6). GOV.UK’s summary describes the same category as building work like ramps, widening doors, installing a lift or toilet.
What is not covered
The notice says the zero rate does not apply to constructing new doorways or passages, and it does not cover lowering doorway thresholds or constructing vehicle driveways. It lists central heating, replacement windows and doors, bedrooms and kitchens as not zero-rated. Architect and surveyor services are also excluded unless part of a design and build arrangement, and later repair or maintenance in an area that was adapted is not covered either. A scooter user planning a bigger scheme, such as a downstairs bedroom, should therefore ask the contractor which parts are eligible and which are charged at 20%.
Where the work must be
For a disabled person, the ramp and doorway relief applies to their private residence. The notice defines a private residence as the place where a person lives with family control, and says it includes gardens, outbuildings and detached garages. Charities can also use the relief for any building for ramps and doorway widening.
The written declaration
Notice 701/7 says a supplier should obtain a written declaration from each customer confirming entitlement. The declaration should be separate from, or clearly distinguishable from, any order form or invoice, and signing an order should not automatically mean signing the declaration. If the disabled person cannot sign, for example a child, a parent, guardian, doctor or another responsible person can sign. Electronic declarations are accepted if they are distinguishable from invoices. GOV.UK says the supplier may give the customer a form for this.
How this fits with grants
A zero-rated quote and a council grant are separate things. A Disabled Facilities Grant is a means-tested grant for changes to the home, explained in the guide to Disabled Facilities Grants, whereas the VAT relief applies to the supply itself. Getting a quote that states the VAT treatment clearly makes it easier to compare contractors.
Practical steps
- Ask each contractor whether the work will be zero-rated and on what basis.
- Sign the eligibility declaration as a separate document and keep a copy.
- Check that the quote separates eligible work, such as the ramp, from ineligible work, such as new doorways.
- Confirm that the ramp or doorway is within the private residence, including the garden or outbuildings if relevant.
Frequently asked questions
What paperwork is needed? Notice 701/7 asks the supplier to obtain a written declaration from the customer confirming eligibility, kept distinguishable from the order form or invoice.
Is a new doorway zero-rated? No. Notice 701/7 says only widening existing doorways or passages qualifies.
Is a garden ramp covered? The notice says a private residence includes gardens, outbuildings and detached garages.
The bottom line
HMRC allows ramps, widening of existing doorways, bathroom adaptations and lifts in a disabled person’s private residence to be zero-rated, subject to a written declaration. New doorways, kitchens, bedrooms and heating work are outside the relief, so a clear quote and a properly completed declaration protect the saving.
Sources
- HMRC, "Reliefs from VAT for disabled and older people (VAT Notice 701/7)" (gov.uk)
- GOV.UK, "Financial help if you’re disabled: VAT relief"
