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VRDP11400 | Building alterations [items 8 to 13]: overhead coverings and walkways

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

Protective enclosures over existing paths, outside passages or similar, to shelter users against the elements, are not ramps and do not facilitate entry within the terms of items 8 and 9. See VRDP36000 for further information.