Adapted Kitchens & VAT

Hi, Does anyone know if you have to pay VAT when you have an adapted kitchen fitted? We’re having our downstairs loo made wheelchair accessible and we don’t have to pay the VAT (we needed a doctor’s letter to confirm disability and that adaptations would be beneficial, though). I thought the same would apply to kitchens, but our builder says not - and he’s fitted lots of adapted kitchens. Something to do with HMRC. Anyone know why? Thanks, Heather

Hi, I’m no expert but I would have thought they would be. I just fitted a normal kitchen recently so obviously had to pay vat which was fine but I would have thought an adapted kitchen would be vat free , vat free for the cost of the kitchen itself and for the work involved in fitting it. Can you look on the hmrc website or give them a phone. Th information is there but it was hard to find, my builder only found it via a link from the hmrc, I don’t have the link anymore or I would have posted it for you. Cheryl:-)

Might this help, Heather? VAT for builders: Work for disabled people - GOV.UK Alison

[quote=“alison100”] Might this help, Heather? VAT for builders: Work for disabled people - GOV.UK [/quote] Sorry, this absolutely does not help, does it, because it doesn’t say much about kitchens specifically. I would phone HMRC directly and ask them for details re kitchens, I think. A

I guess that the whole point is that other persons could use an adapted kitchen for “normal” cooking.

It could be fun to ask HMRC to justify the decision as compared to having (say) a wet-room conversion.


My immediate thought (…for what that’s worth!!) is: it may be deemed highly unlikely that a kitchen - adapted or not - is only going to be used by a disabled person, and never used by a more ‘able-bodied’ individual. I’m purely guessing, but I wonder if this is the reason that VAT is added ?

(I had my bathroom adapted about 18 months ago - and even though I’m the only person living in my 1-bed flat - the modifications still incurred VAT. Fact is, the bathroom can still be used by my ‘non-disabled’ family members whenever they visit …so I suppose it was a good enough reason to charge VAT ?? )

I’d be intrigued to learn what the official line is?


I would really investigate this closely and get the official line because I know that the sale of bathroom products does not include vat if it is for a disabled person so a disabled person buying an adapted bathroom , wet room etc does not have to pay vat. I don’t want to give too much personal information on a forum but this information is absolutely correct. Going by this I strongly suspect that kitchens come into the same category. Why don’t you speak to the local place that sells adapted kitchens, eg . Howdens, Magnet and they may know how they put through the sales of adapted kitchens, e.g with or without vat.

Reliefs from VAT for disabled and older people (VAT Notice 701/7) - GOV.UK Page 74 explains a bit about it Em x