AVÊÓƵ

Finance Division

Disabled adaptions

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

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 disabled person gain access or to move about within a building. This relief will generally not apply during the construction of a new building.

Washrooms and lavatories

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 educational purposes, is zero-rated.

For the purpose of this relief:

  • Washroom means a room containing a lavatory or washbasin (or both) but not containing a bath or shower or cooking, sleeping or laundry facilities.
  • Lavatory is a room containing a toilet and possibly, but not always, a washbasin.

Residential bathrooms, washrooms and lavatories

The supply of providing, extending or adapting a bathroom, washroom or lavatory to the University is zero-rated, provided the building is used for residential accommodation.

Note: the definition of bathroom includes a shower room.

Residential 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 provided that it is made available for disabled persons in a building which provides temporary or permanent residence.

Installation of vertical lifts

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 disabled people, and is installed for the purpose of facilitating their movement between the floors of that building. A concession also exists for installation of vertical lifts in non-residential buildings.

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.

Repair and maintenance

The supply of services of repair and maintenance of qualifying goods as described above is also zero-rated.