The University can apply for zero rating on building work such as:
- Widening doors for wheelchair access
- Ramps to access buildings
- Replacing doors for those with automatic opening systems to facilitate entry to, or movement within a building for disabled persons.
- Provision of a washbasin or lavatory for persons with disabilities.
A certificate has to be issued to the builder by our Estates Office, declaring that the work is in strict accordance with the VAT legislation and for the use of people with disabilities.
The rules are very complicated and the Finance Office must always be contacted.