VRDP11300 | Building alterations [items 8 to 13]: construction of ramps and widening of doors or passages in a disabled person's private residence [item 8]

If the basic preconditions set out at VRDP11200 and VRDP11250 have been met, then the following services can be zero-rated under item 8 (see VRDP11050):

• constructing ramps or widening doors or passages;

• any preparatory work or the making good of surrounding areas, including: the removal of bricks and mortar;

• the installation of a new frame and surround;

• the supply and fitting of a wider door;

• the re-plastering of the wall adjacent to the new work; or

• the restoration of damaged decor.