Financial requirements

  • Procurement  

    Housing 21’s current financial regulations must be adhered to in the procurement of aids and adaptations.  

  • VAT – Liability of costs and VAT reliefs  

    Standard VAT rated purchases include a 20 percent  VAT charge.    

    The following items of equipment when supplied to a charity to make available to disabled persons are zero VAT rated:   

    • Vibrating pillows  
    • Wheelchairs  
    • Mechanically adjusted beds  
    • Chairlifts/stair-lifts  
    • Hoists  
    • Commode chairs  
    • Emergency alarm systems  
    • Physiotherapy equipment  

    The following disabled adaptations are zero VAT rated:  

    • Bathrooms when the provision, extension or adaptation is for a disabled person.  
    • Construction of a ramp to help disabled person access a person.  
    • Widening of doorways to help disabled persons move within a building  

    VAT should not be paid by Housing 21 on invoices relating to the above products or work. Further advice and assistance in relation to VAT is available from Housing 21’s Tax Analyst based in the Finance Team.    

  • Tenant Compensation for improvements  

    In rented homes where a qualifying improvement has been carried out by the resident, the resident may qualify for a compensation payment up to the value of £3,000 at the end of the tenancy.  Details of Right to Compensation for Improvement Works can be found in Housing 21’s Compensation Policy.   

    The tenancy compensation scheme does not apply to leaseholders because any improvements they make will reflect back in the value of their home when they come to sell.  


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