Bathroom facilities
– see also Sanitary ware
Generally
Commentary –
Royse on Construction Industry Scheme 3.9
Handicapped person's private residence, zero-rating
Legislation/Regulatory –
VATA94 Sch. 8, Grp. 12, item 10-12
Handicapped persons, provision, extension or adaptation
Commentary –
Indirect Tax Reporter ¶50-420
Mobility aids installed for elderly, reduced-rating
Legislation/Regulatory –
HMRCBrf 47/2007
;
VATA94 Sch. 7A, Grp. 10