We are converting our garage for sole use of our son, who has cerebral palsy. It will be his bedroom and wetroom. The garage will be demolished first, because it’s rubbish, and a new structure built. A new doorway will be constructed from our hall to the garage.I’ve been poking around in Notice 701/7 (link below) for ages, and my head is about to explode. VAT does that, doesn’t it.http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPort...This is how I think VAT applies to converting a garage for exclusive use for someone with disabilities. If anyone who knows about this could yea, nay or clarify, I’d really appreciate it.What I think Notice 701/7 is saying:VAT for the SERVICES of the people who are doing the work (e.g a VAT-registered builder) is at zero rate.VAT for the SERVICES of the person doing the new doorway is at standard rate, as it is a new doorway and not an adaptation (widening) of an existing one.VAT for any equipment designed specifically for the use of a person with disabilities (e.g an adapted loo, a shower chair, et cetera) is at zero rate.VAT for all the building materials and stuff that is NOT designed specifically for the use of a person with disabilities is at standard rate.Am I getting close? If not, DAK where I can get the good drugs?Thanks and bests,Ch.