Schedule 8, Part II, Group 12, item 12
VATA 1994
Value Added Tax Act 1994 · United Kingdom
The supply to a charity of a service of providing, extending or adapting a washroom or lavatory for use by disabled persons in a building, or any part of a building, used principally by a charity for charitable purposes where such provision, extension or adaptation is necessary to facilitate the use of the washroom or lavatory by disabled persons.
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Source: legislation.gov.uk · retrieved 2026-07-28