Q- My client is a general builder and has been asked to build an extension to provide practical living accommodation for his customer’s disabled son. The extension will include a flexible living and sleeping space and a shower room. There will also be a hoist in the sleeping area to assist in getting the child in and out of bed. The customer is asking about zero rating because the extension is being built to meet his son’s specific needs. Is there a blanket relief from the VAT or is relief restricted to specific areas?
A. There are a number of reliefs for specific goods and services for disabled people but no blanket relief by any means. Read More