Disability Discrimination Act: new access requirements and tax guidance

HMRC has revised its guidance on the tax treatment of costs incurred by businesses on DDA compliance. This reflects changes in the tax system, which came into force in April 2008. Businesses can reduce some costs of making their business more accessible with the help of the tax system.

Details of the current tax situation and how this might affect your plans can be seen if you visit the HMRC website.

From 1st October 2004, the Disability Discrimination Act (DDA) required service providers to make 'reasonable adjustments' to their premises to tackle any physical features that prevent disabled people from using their services. What is reasonable will vary in different situations. It may depend on the type of service being provided and the size and resources of the service provider.

It could be as simple as using contrasting colours to help visually impaired people distinguish walls from doors, lowering a counter to make it more accessible to a wheelchair user or providing better lighting and clearer signs.

If you would like more information about these duties, please visit the Equality and Human Rights Commission website.