With the removal of the zero-rating for alterations to buildings, it was necessary to provide relief for alterations specifically designed to increase the mobility of and convenience of handicapped persons.

Access (items 8 and 9)

Zero-rating applies to:

(1)the supply to a handicapped person of construction services in relation to ramps, or the widening of doorways or passages, for the purpose of facilitating entry to, and movement within, the private residence of the handicapped person (VATA 1994, Sch. 8, Grp. 12, item 8); and

(2)the supply to a charity to facilitate a handicapped person’s entry or movement within any building (Sch. 8, Grp. 12, item 9).

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