The University of Bath (University) can claim VAT zero rate when purchasing qualifying goods and services for disabled people. These are summarised below.

The University claims VAT zero rating from suppliers by completing the University goods and services for disabled persons VAT zero rating certificate and providing this to the supplier when raising the purchase order.

Equipment purchases for people with disabilities

This includes goods that have been designed by the manufacturer solely for use by disabled people. This means that the original intention of the product’s designer was to produce an appliance or equipment solely to meet the needs of people with one or more disability.

It does not include goods that are designed for use by disabled and non-disabled people alike, for example, no relief is available of the purchase of height adjustable desks as these might be used by any number of people, and as such, HMRC would not view these goods as qualifying for the zero rate

Modifying goods for people with disabilities

If goods are modified for use by a person with disabilities, the work to modify the item will also be eligible for zero rating.

Certain building works to the University are zero-rated when it includes special features that can be used by disabled people:

Installation & maintenance of vertical lifts in residential buildings/student accommodation

The installation or repair and maintenance of an ordinary vertical lift can be zero-rated provided that it is installed in a building in which the University provides either temporary or permanent residence for people with disabilities and is installed for the purpose of facilitating their movement between the floors of that building. In practice this applies to any student residence in the University.

Kitchens

For existing kitchens, equipment designed solely for use by a disabled person together with the services of installation can be zero rated.

Induction Loop Systems

The installation of induction loops and the repair and maintenance of such loops in any University building will be eligible for zero rating.

Alarm Call systems (i.e Deaf Alerter)

The installation and maintenance of alarm call systems for people with disabilities will be eligible for zero rating, where the system is not generally available for anyone to use and the call is put through to a ‘control centre’ where someone will take the call.

Ramps, doorways and passages

The services of constructing a ramp, altering the level of a floor, or widening a doorway or passage is zero-rated provided the work is done to help a person with disabilities gain access or to move about within a building. (But the construction of new doorways or passages cannot be zero rated - HMRC notice 701/7 6:2). Widening and merging of rooms do not qualify.

Walkways do not incorporate any special features that render them designed solely for use by a person with disabilities and so are not eligible for zero-rating unless they can be classified as a ramp.

Washrooms and lavatories in non-residential buildings - includes hoists

The services of providing, extending or adapting a washroom or lavatory for use by disabled persons in a building, or any part of a building used principally by the University for its charitable purposes, is zero-rated.

Residential bathrooms, washrooms and lavatories – includes hoists

The supply to the University of providing, extending or adapting a bathroom, washroom or lavatory for use by people with disabilities is zero-rated, where the building is used for residential accommodation.

Installation of chair/stair lifts

The installation of a chair or stair lift that is designed to be used in connection with invalid wheelchairs will be zero-rated. To qualify for zero rating the chair lift must be exclusively for the use of disabled persons, and not available for general use – HMRC notice 701/7 3:5 & 4:3

Preparatory, restoration work and making good

Where building work described above is eligible for VAT relief, any preparation and necessary restoration work will also be zero-rated.

This would include the preparation of footings (including ground levelling); work linked to providing water, gas, electricity and drainage as necessary and the restoration of the immediate décor.

Services of an architect, surveyor, or any person acting as a consultant or in a supervisory capacity, even when supplied in connection with the supply of qualifying building services, are standard-rated in all circumstances