»Ê¹ÚÌåÓýapp

For zero-rating under item 10 to apply:

• the supply must be to a disabled person (see VRDP11200);
• the work must be carried out in that disabled person’s private residence (see VRDP11250);
• the work must be necessary by reason of the disabled person’s condition; and
• the work must qualify (see VRDP11050).

»Ê¹ÚÌåÓýapp principles were demonstrated in the Tribunal case of Mrs Linda Jean Brailsford (13472), which addressed the liability of goods and services involved in the provision of a dialysis room to house renal haemodialysis equipment. »Ê¹ÚÌåÓýapp Commissioners accepted that the supply of the renal haemodialysis equipment itself and of the services necessarily performed in its installation and operation qualified for zero-rating. Thus, only the tax on the supply of goods and services involved in the provision of the dialysis room was in dispute.

»Ê¹ÚÌåÓýapp Commissioners contended that the part of the extension to the house of Mr and Mrs Brailsford which constituted the dialysis room was not a ‘bathroom, washroom or lavatoryâ€� and so did not qualify for relief under item 10 of Group 12. »Ê¹ÚÌåÓýapp Tribunal agreed and concluded:

“If the supplies of goods and services relating to the provision of the dialysis room within the extension to the house are to be zero-rated, they must fall within the term bathroom, washroom, or lavatory in item 10 of Group 12. None of those three words is statutorily defined, so that I must decide what each means. A lavatory is, in my opinion, a room in which is to be found a water closet, either alone or with some washing facilities. A bathroom is a room containing a bath and/or a shower. Washroom I take to mean a room containing personal washing facilities other than a bath and/or a showerâ€�.

Giving the words contained in the term bathroom, washroom or lavatory their ordinary meanings, I find myself unable to extend the meaning either of the entire term or of any of any one of its constituent parts to include a room containing a renal haemodialysis unit in isolation from washing facilities or a water closet; and there is nothing within item 10 itself which would permit me to extend the meaningâ€�.