# Value Added Tax Act 1994, Paragraph 11

Extent: E+W+S+N.I.

The supply to a charity of a service of providing, extending or adapting a bathroom, washroom or lavatory for use by disabled persons—
(a) in residential accommodation, or
(b) in a day-centre where at least 20 per cent. of the individuals using the centre are disabled persons,
where such provision, extension or adaptation is necessary by reason of the condition of the disabled persons.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/8/part/II/chapter/12/paragraph/11 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-12/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.