»Ê¹ÚÌåÓýapp

What is a spa bath?

»Ê¹ÚÌåÓýappse are a variety of baths which have air pumped through by means of a compressor. It is highly unlikely that they will be eligible for zero-rating under item 2(g) as being ‘designed solely for use by a handicapped personâ€�.

Aquakraft Ltd (2214)

»Ê¹ÚÌåÓýapp Tribunal considered a spa bath called an ‘air bathâ€�. This was a bath which pumped air through the water by means of a compressor. Usually, Aquakraft sold standard models to the public, but they also sold more sophisticated models to hospitals and nursing homes. »Ê¹ÚÌåÓýappse models were more robust and had additional features such as:

• handrails,
• provision for the fitting of a hoist; and
• recessed taps for safety.

»Ê¹ÚÌåÓýapp manufacturer claimed zero-rating under item 2(g) only for these special models.

»Ê¹ÚÌåÓýapp appellant claimed that the special versions were specifically designed for use by disabled persons and produced papers to the Tribunal to demonstrate the benefits obtained from this type of bath; although the Department produced evidence to show that there was no scientific evidence that air baths had any therapeutic value. »Ê¹ÚÌåÓýapp Tribunal followed the line taken by previous Tribunals such as Princess Louise Scottish Hospital (VRDP30000) and concluded that the air bath was standard-rated because all kinds of hospital patients could be expected to use it.

Can a spa bath or walk-in bath be zero-rated?

»Ê¹ÚÌåÓýappre is VAT relief under item 10 for providing, extending or adapting a bathroom in a disabled person’s private residence - see paragraph VRDP11550. A spa bath or walk-in bath may be eligible for zero-rating under item 13 if supplied in connection with services under item 10 - see ‘Notice 701/7 Reliefs for disabled peopleâ€�.