1
Your circumstances
You have a physical or mental impairment with a long-term and substantial effect on everyday activities, a condition treated as a chronic sickness, or a terminal illness.
VAT relief for accessible bathrooms
Could your bathroom adaptation qualify for 0% VAT?
If you are chronically sick or disabled and the work is being carried out in your home to meet needs arising from that condition, eligible bathroom adaptations may be supplied VAT-free.
0%on qualifying work
No registrationor benefit required
Written declarationbefore installation
Clear guidanceat your survey
Plain-English guidance
VAT relief for mobility and disabled bathrooms
HMRC allows certain bathroom, washroom and lavatory work to be zero-rated when it is carried out in a disabled person's private residence because of their disability. Eligibility applies to both the customer and the specific work—not simply to every bathroom project.
2
Your home
The work is carried out in the private residence where you normally live. This may include a close relative's home if it is also where you normally live.
3
The purpose
The bathroom is installed, extended or adapted specifically to help with needs arising from your disability or long-term condition.
Quick eligibility checker
Do you meet the main criteria?
This short checker is a guide, not a formal decision. Tick every statement that applies.
Important: Being older, frail or temporarily injured does not by itself qualify for 0% VAT. People aged 60 or over may instead qualify for 5% VAT on the supply and installation of certain mobility aids.
Work that may qualify
Eligible bathroom adaptations
- Replacing a traditional bath with a shower or walk-in bath because getting in and out is difficult.
- Installing a ground-floor bathroom when disability prevents access upstairs.
- Adapting an existing bathroom to provide wheelchair access and usable space.
- Necessary preparation and restoration directly related to eligible work, such as required retiling.
- Building materials supplied and installed by the professional contractor as part of qualifying work.
Common exclusions
Work that does not qualify
- A routine bathroom refit, repair, redecoration or general home improvement.
- Work not required because of a disability or qualifying long-term condition.
- Materials bought separately for DIY work, except qualifying goods designed solely for disabled people.
- Temporary incapacity, such as a broken limb, or age alone without chronic sickness or disability.
- Unrelated improvements outside the limited categories allowed by HMRC.
VAT treatment depends on the customer's circumstances and the exact scope of work. EverSafe Bathrooms must retain suitable evidence and apply the correct VAT rate.
A simple process
What happens after your home survey?
Free survey
We discuss your mobility needs, bathroom layout and the changes that would make bathing safer.
Eligibility review
We identify which parts of the proposed installation may qualify under HMRC rules.
Declaration form
Before installation goes ahead, we present a short written VAT eligibility declaration for you—or an appropriate responsible person—to complete and sign.
Correct quotation
Qualifying work is shown at the appropriate VAT rate. Any non-qualifying work is treated separately.
You do not normally need to be registered disabled or receive disability benefits. The declaration records why you qualify and why the work is needed. If you cannot complete it yourself, HMRC guidance allows a parent, guardian, doctor or other responsible person to do so.
Trusted sources
Official guidance
Use these independent sources for the full rules and wider advice about adapting your home.
Let’s make bathing safer and simpler
Book a free, no-pressure home design visit. We will assess the room, explain suitable options and guide you through any applicable VAT declaration before installation.