# Value Added Tax Act 1994, Paragraph 10


The supply to a disabled person of a service of providing, extending or adapting a bathroom, washroom or lavatory in his private residence where such provision, extension or adaptation is necessary by reason of his condition.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/8/part/II/chapter/12/paragraph/10 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-12/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.