If you supply certain types of goods or services to disabled people then the supply can be zero rated, and no VAT needs to be charged. The following services may qualify for relief: installing zero-rated equipment which has been designed solely for use by a disabled person
- adaptation of goods to suit a disabled person condition
- repair and maintenance of equipment designed solely for use by disabled people
- certain building alterations.
There are 3 conditions must be met in order for these services to qualify for zero rating and your accountant will be able to supply further details.
By Jo Nockels
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