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Disabled students
Educational institutions which have charitable status such as grant-maintained schools and universities can receive the supply and installation of lifts to facilitate the movement of disabled staff and pupils between floors in certain buildings at the zero rate of VAT. For such supplies to qualify the building must be used as a permanent or temporary residence or a day-centre for disabled people. The relevant legislation is VAT Act 1994 Sch 8 Group 12 Items 17 and 18.
As a consequence of comments made by the High Court in 1997 in CCE v Help the Aged [1997] STC 406 Customs formed the view that educational institutions could be regarded as day-centres providing care for disabled people. Therefore the installation of lifts in their non-residential buildings could be zero rated under the above provisions providing all other conditions were met.
Customs subsequently reconsidered...
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
