Building and construction work and VAT

Installing mobility aids for elderly people

The reduced rate of VAT can apply if you install mobility aids for elderly people. This can be the case if you install them for someone aged 60 or over, either in their own private home or in a private home that they share with their friends or relatives. The reduced rate is currently 5 per cent.

You can only charge the reduced rate when you install mobility aids if all of the following apply:

  • You install the goods and not just supply them. As long as you install the goods you can charge the reduced rate on their price as well as on the installation work. But if you only supply them, or if you just repair or replace an existing installation, you must charge the standard rate of VAT.
  • You install the goods in a private home, not in a residential care home or similar establishment.
  • The person who uses and benefits from the goods you install is aged 60 or over. It doesn't matter though who actually orders and pays for the work.
  • The goods you install qualify for the reduced rate. Mobility aids that can be reduced-rated for VAT are listed below.

You can only charge the reduced rate on qualifying installations of the following items:

  • grab rails
  • ramps
  • stair lifts
  • bath lifts
  • built-in shower seats or showers containing built-in shower seats
  • walk-in baths with sealable doors

The reduced rate doesn't apply to general alterations that you might make to help elderly people, such as widening doors or building an annex.

Read the consumer guide to VAT on mobility aids for the elderly on the HM Revenue & Customs (HMRC) website.

Find out more about VAT on installations of mobility aids for elderly people in VAT Notice 708 on the HMRC website.

Developed with:

HM Revenue & Customs