VRDP11150 - Building alterations [items 8 to 13]: criteria for zero-rating building alterations

Certain basic preconditions must be met before any supply of building alteration services may be zero-rated. These are:

• the supply must be made to an eligible charity or a disabled person; and
• for a disabled person the work must be carried out in that person’s private residence.

See VRDP11050.