If you or a member of your household has a long-term illness or disability, you may qualify for 0% VAT on certain accessible bathroom adaptations, including wet rooms and disabled bathrooms.
VAT relief may apply where bathroom adaptations are necessary because of a person’s disability or chronic illness. This can include:
The work must be carried out in the disabled person’s private residence and be necessary due to their condition.
You may qualify if you are considered “chronically sick or disabled” under HMRC guidance. This can include people with:
Important Information
Not all building work qualifies for VAT relief. General home improvements or standard bathroom renovations are still subject to VAT.
HMRC guidance specifically covers the adaptation, extension or provision of bathrooms, washrooms and lavatories that are necessary because of a disabled person’s condition.
If you’re planning an accessible bathroom or wet room installation and would like guidance on possible VAT relief, contact Guy Crabb Plumbing & Heating today.
We’re happy to discuss your project and explain the eligibility process before work begins.
All information correct at time of writing, May 2026. For informative purposes only.
VAT relief eligibility is determined under HMRC rules. Customers are responsible for confirming their eligibility.
Official HMRC guidance:
HMRC VAT Notice 701/7 – Reliefs from VAT for disabled and older people
