VAT relief on accessible bathrooms
How VAT-free bathroom adaptations work for disabled customers, and the reduced 5% rate on mobility aids for people aged 60 or over.
0% VAT
Disabled or long-term illness
If the work is needed because of a disability or long-term illness, HMRC rules mean it can be zero-rated, so you pay no VAT at all on the qualifying work and materials.
5% VAT
Aged 60 or over
If you are aged 60 or over but not disabled, you can still pay a reduced rate of 5% VAT instead of 20% on certain mobility aids when they are supplied and installed in your home.
Who qualifies for VAT-free work?
For VAT purposes you count as disabled or chronically sick if you have:
- a physical or mental impairment with a long-term and substantial effect on your ability to carry out everyday activities
- a condition that the medical profession treats as a chronic sickness, such as diabetes
- a terminal illness
You do not need to be registered disabled or receive any benefits to qualify.
Bathroom work that can be VAT-free
Installing, extending or adapting a bathroom, washroom or toilet because of your condition. HMRC examples include:
Bath to walk-in shower
Removing a bath and replacing it with a shower or walk-in bath because getting in and out of a standard bath is difficult.
Ground-floor bathroom
Installing a bathroom on the ground floor because you cannot get upstairs.
Wheelchair access
Altering a bathroom to allow wheelchair access around the room.
Also VAT-free
- Preparation and restoration work linked to the adaptation
- Replacing sanitaryware that has to come out for a new walk-in shower
- Re-tiling needed as a result of the work
- Building materials used, when a professional does the work for you
Not covered
- A new or refitted bathroom as a general home improvement
- Simply replacing old sanitaryware with new
- Redecoration and repairs that are not part of the adaptation
- Temporary injuries, or being elderly without a disability or chronic illness
5% VAT on mobility aids for over-60s
If you are 60 or over, these are charged at 5% rather than 20% when supplied and installed in your home:
- grab rails and ramps
- stair lifts and bath lifts
- built-in shower seats, or showers with a built-in seat
- walk-in baths with sealable doors
A family member, local council, charity or housing association can order and pay for it on your behalf.
How to claim in 3 steps
VAT relief is applied on your invoice. It is not a refund, so it must be raised before work starts.
- 1
Tell us early
Let us know at your first visit or quote. HMRC cannot pay back VAT you have already been charged.
- 2
Sign a short declaration
Confirm your condition, or that you are 60 or over, in writing. HMRC publishes a suggested eligibility declaration.
- 3
Pay the lower rate
We keep the declaration on file and apply 0% or 5% VAT on the qualifying work. Nothing is sent to HMRC.
Frequently asked questions
Common questions about VAT relief on accessible bathrooms.
Do I need a doctor's letter to get VAT-free work?
No. You sign a written declaration confirming that you are chronically sick or disabled. You do not need HMRC's permission or to be registered disabled. If you are unsure whether your condition qualifies, your doctor or medical adviser can help.
I am over 60 and disabled. Which relief applies?
If you are disabled or chronically sick and the work is needed because of your condition, the zero rate can apply, which means no VAT at all. The 5% rate is for people aged 60 or over who are not disabled, and only covers the specific mobility aids listed above.
Can I get relief on a bathroom refit I was planning anyway?
Not on a general refit or upgrade. The zero rate only covers work needed because of a disability or long-term illness, such as replacing a bath with a level-access shower. Parts of a project that are general improvements are charged VAT at the standard rate.
Can I claim the VAT back after the work is finished?
HMRC does not refund VAT to customers. If you qualified but were charged VAT, you would need to ask your supplier to correct the invoice, so it is best to raise VAT relief at the quotation stage.
Does it apply to work in a relative's home?
Yes, if it is where the disabled person normally lives. The relief is for the disabled person's own private home, which can be a close relative's home they live in.
Can someone else sign the declaration for me?
Yes. If you are unable to complete it yourself, a relative, partner or another responsible person can sign on your behalf. If you are not sure whether your condition qualifies, your doctor or another medical adviser can help you decide.
Does the 5% rate apply if I only buy the product?
No. The reduced rate only applies when the mobility aid is supplied and installed together. It also does not cover repairs or replacements after it has been fitted.
Does a residential care home qualify?
Not for the 5% rate on mobility aids, which must be fitted in a private home, such as your own or one you share with friends or relatives.
This page is a general guide based on HMRC guidance and is not tax advice. Each project is assessed on its own circumstances. For full details see HMRC's VAT Notice 701/7: reliefs from VAT for disabled and older people, VAT relief on building work if you have a disability and VAT on mobility aids.
Why choose us?
We've got a proven track record of delighted customers over our last 15 years of renovating bathrooms in Swindon and the wider Wiltshire area!
