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VRDP11150 | Building alterations [items 8 to 13]: criteria for zero-rating building alterations

From HM Revenue & Customs · VAT Relief for Disabled People Manual

Certain basic preconditions must be met before any supply of building alteration services may be zero-rated. These are:

  • the supply must be made to an eligible charity or a disabled person; and

  • for a disabled person the work must be carried out in that person’s private residence.