VAT relief on bathrooms adapted for disability

Last updated: 18 October 2026

If you have a disability or a long-term illness, you may be able to have a bathroom adapted to your needs without paying VAT. HMRC allows zero-rating (0% VAT) on work to provide, extend or adapt a bathroom, shower room, washroom or toilet when the work is needed because of your condition and it is in your own home. Whether relief applies depends on your circumstances and your project, so we cannot promise that every item or service will qualify.

Who may be eligible for VAT relief?

Someone with a long-term physical or mental impairment, or a chronic illness. You do not need to be registered disabled or receive benefits. Age alone, or a temporary injury, does not qualify.

What may be covered?

Adapting a bathroom to suit your condition, for example replacing a bath with a level-access shower, or adding a ground-floor bathroom.
Necessary making-good linked to that work.
Some specialist products, such as shower toilets with a built-in bidet and warm-air dryer, can qualify for an eligible person.

A like-for-like replacement or a general refurbishment is not covered.

How do I claim?

Talk to us before you order, in the showroom or on 028 9302 2321. If relief applies, we will ask you to complete the eligibility declaration below. Please read it carefully and sign it only if it is true for you.

VAT relief: frequently asked questions

Do I need to be registered disabled?

No. Eligibility depends on having a long-term impairment or chronic illness, not on registration or benefits.

Is a new bathroom for an older person VAT free?

Not on age alone. The relief is for adaptations needed because of a disability or long-term illness.

Where can I read the official rules?

HMRC publishes the guidance: VAT relief on certain building work if you have a disability, and VAT Notice 701/7 (Reliefs from VAT for disabled and older people), both on GOV.UK.

Planning an accessible bathroom?

Visit our showroom at 10 Ballyclare Road, Doagh, BT39 0PE (on-street parking nearby) to see accessible showers and a working walk-in bath, or book a design appointment.

VAT relief eligibility declaration

Complete this declaration only if it is true for you, before your order. We keep it on file; it is not sent to HMRC.

VAT Relief Declaration Form

Please note there are penalties for making false declarations

If you are in any doubt as to whether you are eligible to receive goods orservices zero-rated for VAT youshould consult Notice 701/7 VAT reliefs for disabled people or contact our National Advice Service on 0845010 9000 before signing the declaration

First name

Last name

Your contact telephone number

Address

Declare that:I am chronically sick or have a disabling condition by reason of:(give full and specific description of your condition)

The following goods are being supplied to me for my domestic or my personal use Products Purchased :(please list products you are purchasing with vat relief)

The following goods are being supplied to me for my domestic or my personal use And I claim relief from value added tax

Date

Day

Month

Year