Low Threshold Doors Vat Guidance – The Best in 2025
Do I Need to Pay VAT on a Replacement Low Threshold Door?
If you’re a homeowner, contractor, or landlord considering installing a replacement low threshold door, one question that often arises is: “Do I need to pay VAT on it?” The answer depends on several key factors, including who the door is for, the type of property, and the nature of the installation.
In this blog, we’ll break down what you need to know about VAT on replacement low threshold doors, and guide you to the official HMRC VAT guidance.
What Is a Low Threshold Door?
A low threshold door is designed to provide easier access, especially for wheelchair users or individuals with reduced mobility. These doors are commonly installed in residential properties where mobility needs require step-free access. They are often combined with a ramp system such as a Welcome Modular Ramp System or a SRS System.
When Is VAT Relief Available?
HMRC allows zero-rating for VAT on certain building materials and services for people who are:
- Chronically sick or disabled
- Having qualifying goods installed in their own home
- Working with a registered builder or installer
A replacement low threshold door may qualify for VAT relief if:
- It is specifically designed to assist someone with a disability
- The installation is for the personal use of the disabled person
- The supply and installation are carried out together by the same business
Do All Low Threshold Doors Qualify?
Not necessarily. A standard replacement door that just happens to have a low threshold does not automatically qualify for VAT relief. The key consideration is whether the purpose of the door is to accommodate a disability.
To qualify, the door must meet the criteria for “eligible goods” and be part of an “eligible building project” under HMRC’s VAT Notice 701/7.
HMRC link: VAT Relief on Certain Goods if You Have a Disability
Ramps, doorways and passages
You’ll not have to pay VAT if you’re having a ramp built in or into your home because of your disability. This does not include lowering the level of a doorway threshold or replacement floor coverings.
You’ll not have to pay VAT if you’re having a doorway or passage widened because of your disability. This includes widening an existing:
- doorway or widening an existing passage or room through which you pass to go into another room
- path across your garden
It does not include having a completely new doorway, passage or room put in where there was not one before, replacing a window with a door or having a new path or vehicle driveway constructed.
Installation or repair and maintenance of lifts
You’ll not have to pay VAT if you’re having a lift installed to help you move between floors of your home because of your disability. The VAT relief also includes the repair and maintenance of the lift.
Preparation or restoration work
You’ll not have to pay VAT on any necessary preparation or restoration work if it’s directly related to the VAT-free work.
For example if:
- you have a doorway widened the supply and fitting of a wider door frame and door, removal of the bricks and mortar and the restoration of the damaged decor can all be VAT-free
- you’re having your bathroom adapted to install a walk-in shower, the replacement of any porcelain goods that need taking out as a result of the new installation and any necessary re-tiling can be VAT-free
- you have an extension to provide a downstairs bathroom, the VAT-free work can include the preparation of footings (including ground levelling), connection to services (water, gas, electricity and drainage) and the restoration of the immediate decor
Building materials and goods
Building materials that are used as part of the eligible work will also be VAT-free if you pay for a professional contractor (builder, plumber or other trade) to do the work.
VAT-registered contractors will pay VAT on the materials they buy and they can reclaim this VAT back from HMRC in the normal way. Your building contractor’s supply of the materials to you will be VAT-free.
Contractors who are not VAT registered cannot reclaim the VAT on the materials they buy.
Instead, they can help you arrange for the materials to be supplied VAT-free direct to you from a VAT-registered supplier. You’ll need to give the VAT-registered supplier of the goods (for example, a builders’ merchant or DIY store) a copy of your eligibility declaration and evidence from your contractor that you’re paying them to do the eligible work for you.
If you do the work yourself or a friend, neighbour or member of your family does the work for you free of charge the materials cannot be bought VAT-free.
You’ll not have to pay VAT if you buy any fittings that are designed solely for disabled people. For more information, see VAT relief on certain goods if you have a disability.
Who Can Claim the VAT Relief?
- The end-user (the person with the disability) can benefit from VAT relief if the installer applies the relief correctly.
- Installers and suppliers are responsible for verifying eligibility and retaining the required declaration from the customer.
The customer must sign a VAT exemption form, stating that the goods and services are for their personal use as a disabled person.
What if I’ve Already Paid VAT?
If you were eligible for VAT relief but were charged VAT in error, you may be able to request a refund from the supplier, who can then reclaim it from HMRC.
Key Takeaways
- VAT may not apply to a replacement low threshold door if installed for a disabled person and all eligibility criteria are met.
- Always confirm with your supplier or contractor whether they can apply VAT relief.
- Complete the appropriate declaration forms to ensure compliance with HMRC rules.
Need Help or Advice?
If you’re unsure whether your replacement low threshold door qualifies for VAT relief, we recommend speaking to our team at Enable Access or referring directly to HMRC’s guidance.
🔗 Click here for HMRC VAT Relief Information
Call us today on: 0044 (20) 8275 0375
Email us: sales@enable-access.com
