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Zero-rating does not apply to the installation of new garage doors. However, before refusing any zero-rating you need to consider whether:

• the door has been widened to facilitate the disabled person’s use of the door - see VRDP11300; or
• the door has been adapted to suit the disabled person’s condition - see VRDP43000.

You must bear in mind that there is a distinction between businesses which adapt garage doors and businesses who normally supply automatically operated or electrically powered doors as part of their product range. »Ê¹ÚÌåÓýapp supply of services by the former can be zero-rated, but the supply by the latter cannot, because the goods in question have not been adapted to suit the condition of a disabled person.