At the time of writing, HMRC rules allow building work to provide or adapt a bathroom, wet room or toilet for someone with a long-term illness or disability to be VAT-free, where the work is needed because of their condition. The materials used can also be VAT-free, but only when a professional contractor carries out the work. DIY projects don't qualify.
If your contractor is VAT-registered: they'll normally buy the materials and supply them to you VAT-free as part of the job, so you'd claim the relief through them.
If your contractor isn't VAT-registered: we may be able to supply your tiles VAT-free directly to you. Please get in touch before placing your order, so we can check your eligibility and send you a VAT-free quote. We'll need a signed eligibility declaration and details of the work your contractor is carrying out. We're unable to apply VAT relief to orders that have already been placed.
For full details of the rules, see HMRC's VAT Notice 701/7, Reliefs from VAT for disabled and older people.