Costs

Thecost of installing a Changing Places toilet can vary significantly depending onthe site, the extent of building works required, and whether the project iseligible for VAT relief. Recent evidence suggests installation costs typicallyfall within the region of £45,000–£90,000, with costs often being higher inremote and rural locations. We would therefore recommend contacting aspecialist Changing Places toilet supplier to obtain site-specific advice andquotations.

Things to consider:

• building costs if structural changes need to be made to an existing building
• maintenance costs
• security costs

It is cheaper to include Changing Places toilets at the planning and design stage as this will remove the need for structural changes to an existing building.

For more information, contact:

• PAMIS List of Recommended Suppliers
• PAMIS List of Modular Suppliers

VAT relief for disabled people

There is VAT relief available for individuals or certain types of charities for installing sanitary facilities. HM Revenue and Customs (HMRC) has a designated advice service on VAT reliefs for charities and disabled people.

• Read Notice 701/7 VAT reliefs for disabled people

To check eligibility with HM Revenue and Customs (HMRC) telephone 0845 302 0203 or email charities@hmrc.gov.uk