01/05/2026
HMRC Offer 0% VAT on Home Lifts :
You may zero rate services you necessarily have to perform in the installation or repair and maintenance of a lift as long as you make the supply to a disabled person or to a charity, and in the case of:
a disabled person, the lift you install is designed to help that person move between different floors of their private residence.
Where building work described as eligible for VAT relief - preparation and necessary restoration work, you can also zero rate your supply of these services.
For example, with the widening of an existing doorway for an eligible customer, you can zero rate the removal of bricks and mortar, the supply and fit of a wider door, the installation of a new frame and surround and the restoration of the immediate decor.
Similarly if you have provided, extended or adapted a bathroom, washroom or lavatory and supplied this service to an eligible person, you can also zero rate other work essential to providing those facilities such as installation of porcelain goods. This may also include the preparation of footings, including ground levelling, work linked to providing water, gas, electricity and drainage as necessary and the restoration of the immediate decor, including retiling.
