If you are disabled, or are buying goods on behalf of a disabled user, you might be able to purchase your bathroom products without paying VAT.
In the first instance we recommend seeing the HMRC website for guidance.
How the process works
There are 2 approaches that can be taken for VAT relief on bathroom products.
1) If your builder / installer is VAT registered, they can purchase the goods from us (inclusive of VAT) and then reclaim this from HMRC. In this instance we do not require any additional paperwork and the goods can be purchased in the normal manner either online or on the phone.
2) If you are purchasing the goods yourself then we will require two pieces of paperwork from you:
- Firstly we will need you to complete and sign the VAT reliefs for disabled people: eligibility declaration form and send this over to us. We will then need to complete the counterpart to this form and return it to you for your records.
- Secondly, we will also require written evidence from your contractor that you’re paying them to do the eligible work for you.
For further information, please see the following extract from the HMRC website (taken in 2016):
"Building materials that are used as part of the eligible work will also be VAT free if you pay for a professional contractor (builder, plumber or other trade) to do the work.
VAT-registered contractors will pay VAT on the materials they buy and they can reclaim this VAT back from HMRC in the normal way. Your building contractor’s supply of the materials to you will be VAT free.
Contractors who aren't VAT registered can’t reclaim the VAT on the materials they buy.
Instead, they can help you arrange for the materials to be supplied VAT-free direct to you from a VAT-registered supplier. You’ll need to give the VAT-registered supplier of the goods (for example a builders’ merchant or DIY store) a copy of your eligibility declaration and evidence from your contractor that you’re paying them to do the eligible work for you.
If you do the work yourself or a friend, neighbour or member of your family does the work for you free of charge the materials can’t be bought VAT free.
You won't have to pay VAT if you buy any fittings that are designed solely for disabled people. For more information, see Getting certain goods for disabled people VAT free: helpsheet."
Should you have any questions then please contact us.