The relief rarely extends to anything other than widening doorways, creating or extending ramps for example.
However, HMRC have recently clarified that in certain circumstances works to extend, or adapt a bathroom, washroom or lavatory for a disabled consumer within their private residence may also qualify for the VAT relief. Importantly this also includes any work that is necessary to restore the space lost in an existing room as a result.
For example:
In order to accommodate the changes needed in her bathroom, Miss S has agreed with the builder that 25% of the adjoining bedroom can be used to extend into. All of the work being undertaken, including the work in the lost space in the spare room will be zero rated for VAT.
