Disabled ?
 

If you have a medical condition that makes it difficult for you to get into or out of a bath then if you have your bath taken out and replaced with a shower you can qualify to be 0% VAT Rated on your bathroom refurbishment.

All you need to do is go and see your Doctor and obtain a letter from him/her stating your medical condition and his written opinion that you would benefit by having a shower instead of a bath in your bathroom and you will be 0% Rated for having a bathroom refurbishment, this applies to the whole job not just to having a bath replaced with a shower.