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News-indirect-mobility aids

02 July 2007
Categories: News , VAT
Reduced rate of VAT on certain mobility aids

Mobility aids

With effect from 1 July 2007, the supply and installation of certain mobility aids will be eligible for the reduced rate of VAT (5%) when installed in domestic accommodation, not including residential care homes or similar establishments, occupied by a person aged 60 or over at the time of the supply. This rate applies to the following items:

  • grab rails;
  • ramps;
  • stair lifts;
  • bath lifts;
  • built-in shower seats or showers containing built-in shower seats; and
  • walk-in baths with sealable doors.

It will not apply to any repairs or replacements of those goods once installed. General adaptations carried out to private domestic residences, such as widening passageways or constructing annexes are not eligible. The reduced rate will not apply to the supply of goods alone, for example if the goods are purchased direct from a stockist, although it can apply to a supply of installation services alone.
Taxpayers wishing to take advantage of this reduced rate will need to demonstrate to their suppliers that the beneficiaries are eligible for it. HMRC recommend that taxpayers provide to their suppliers a written declaration, stating the name of the beneficiary, the address of the property concerned and that the beneficiary is aged 60 or over. It may not always be possible for an elderly person to complete a declaration personally. In such cases a declaration by a relative, partner or other responsible person is acceptable.
The declaration should be separate from, or clearly distinguishable from, any order form or invoice against which the goods or services are supplied. A taxpayer signing an order to confirm that work has been done should not automatically be signing a declaration of eligibility for the reduced rate.
HMRC Brief 47/07, 26 June 2007


Categories: News , VAT
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