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Design, supply and equipping of soft games rooms and observation windows

»Ê¹ÚÌåÓýapp liability of supplies of soft games rooms and observation windows was considered by the Tribunal and the High Court in the David Lewis Centre [1995] STC 485 case. »Ê¹ÚÌåÓýapp rooms were used by disabled people for relaxation and the positioning of the window allowed carers to monitor the well-being of patients unobserved.

»Ê¹ÚÌåÓýapp High Court confirmed that what had been supplied were standard-rated supplies of construction services.

Supply and installation of a multi sensory environment

»Ê¹ÚÌåÓýapp supply of a multi sensory environment is not a supply of goods. It is a bundle of goods put together to produce a facility for enjoyment and, as such, is the supply of a service and is standard-rated. If the goods are itemised separately then those designed solely for use by disabled people may be eligible for zero-rating if the conditions set out in VRDP05100 are met.

Charge for use of soft games room

»Ê¹ÚÌåÓýappre is no VAT relief for the charge for using the facilities of a soft games room. If the soft games room is used to educate disabled people this may be a supply of welfare services - see VAT Health.