Financial Services Financial Control Section

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Financial ServicesFinancial Control Section

• Buildings VAT Relief for Disabled People

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Contents

• Introduction
• Ramps, doorways and passages
• Washrooms and lavatories
• Lifts
• Emergency alarm call systems
• Hearing aids and low vision aids
• Relief for other costs
• My purchase qualifies for VAT Relief, what now?
• Contacts
• Leeds Met VAT number

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Introduction

• The purchase of construction services is normally
  standard
• rated for VAT purposes.
• However, as Leeds Met is regarded as an exempt
  charity,
• it allows us to claim VAT relief's on certain
  purchases for
• disabled people.

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Ramps, doorways passages

• Relief from VAT can be obtained on the purchase
  of constructing a ramp or widening a doorway or
  passage, (but not the construction of a new
  doorway or passage) provided the work is done to
  help a disabled person gain access or to move
  about within the building.
• Construction of a ramp includes
• - the raising of a floor level to match that of
  another existing
• floor level so as to remove a step or steps
• - the reduction of the angle of an incline or
• - the creation of a slope.

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Ramps, doorways passages (contd)

• Widening a passage includes
• - the widening of a room through which a disabled
  person
• passes to gain access to another room, for
  example a
• bedroom which has an en suite facility or
• - The widening of a path to allow for disabled
  access (but
• not the construction of a new path)

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Washrooms Lavatories (not bathrooms)

• Services to a charity of providing, extending or
  adapting a washroom or lavatory (but not a
  bathroom) can be zero-rated provided
• - the service is necessary to facilitate the use
  of the washroom or lavatory
• by a disabled person and
• - the work is carried out in a building, or part
  of a building used principally
• by a charity for charitable purpose.
• Washroom means a room containing a lavatory or
  washbasin (or both) but not containing a bath or
  shower or cooking, sleeping or laundry facilities
• Lavatory is a room containing a toilet and
  possibly, but not always a washbasin

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Lifts

• Installation or repair and maintenance of Lifts
• The cost of installing, repairing or maintaining
  an ordinary vertical lift will only qualify for
  VAT relief if the lift is in a building in which
  the charity provides either temporary or
  permanent residence for disabled people and is
  installed for the purpose of facilitating the
  movement of disabled persons between the floors
  of that building.
• It is unlikely that the University will benefit
  from this relief.

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Emergency Alarm Call Systems

• An alarm system will qualify for relief
  providing
• It is designed to be capable of operation by a
  disabled person.
• It must allow the disabled person to call for
  help in case of illness,
• injury or similar emergency to either a
  specified person or a control
• centre.
• The supply of ordinary telephones, internal
  communication systems and intruder alarms do not
  qualify.
• Please contact Financial Services for further
  details.

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Hearing aids and low vision aids

• Hearing aids and low vision aids may qualify.
• Please contact Financial Services for further
  details.

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Relief for other costs

• Preparatory, restoration works and making good
• VAT relief can also be claimed on preparatory and
  restoration work in
• relation to the above services.
• Example 1 The widening of a doorway
• The removal of bricks and mortar the supply
  and fit of a wider door
• and the installation of a new frame and
  surround and the restoration of
• the immediate decor will also qualify for VAT
  relief.
• Example 2 The Provision, extension or
  adaptation of a washroom or
• lavatory
• The preparation of footings (include ground
  levelling) work linked to
• providing water, gas, electricity drainage
  as necessary and the
• restoration of the immediate decor other
  similar services would
• qualify for VAT relief.

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Relief for other costs (contd)

• Installation of goods
• Installation costs related to the above purchases
  also obtain VAT
• Relief. For example, the plumbing services
  in relation to installing a
• sanitary appliance will qualify for VAT
  Relief.
• Repair maintenance of goods
• The repair or maintenance of any of the above
  mentioned services
• will also qualify for VAT Relief. For
  example, the repair to a
• washbasin in a disabled washroom can be
  zero-rated for VAT
• purposes.

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Relief for other costs (contd)

• Construction Professional Services
• Services of an architect, surveyor or any person
  acting as a
• consultant or in a supervisory capacity even
  when supplied in
• relation to disabled works are
  standard-rated in all circumstances and
• will not qualify for VAT relief.

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My purchase qualifies, what now?

• If your purchase of disabled works qualify for
  VAT Relief
• then
• The supplier will require a Certificate declaring
  that the supply can be
• zero-rated for VAT purposes
• Certificates can be obtained from Naveed Ahmad,
  Financial Services
• To obtain the certificate email the following
  details to Naveed
• - suppliers full name and address
• - details of what you are purchasing from
  the supplier. If the purchase
• relates to a particular building then
  please provide the name and
• address of the building
• The supplier should be made aware that the
  purchase is zero-rated
• when the order is placed.

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Contacts

• Naveed Ahmad (25839) mailtoN.Ahmad_at_leedsmet.ac.uk
  
• Pete Briggs (23406) mailtop.briggs_at_leedsmet.ac.uk
  

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Leeds Met VAT Registration Number

• GB 545 3728 31