lexiara

Schedule 8, Part II, Group 12, item 11

VATA 1994
Value Added Tax Act 1994 · United Kingdom

The supply to a charity of a service of providing, extending or adapting a bathroom, washroom or lavatory for use by disabled persons— where such provision, extension or adaptation is necessary by reason of the condition of the disabled persons. in residential accommodation, or in a day-centre where at least 20 per cent. of the individuals using the centre are disabled persons,

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Source: legislation.gov.uk · retrieved 2026-07-28