The Department prides itself in the care that it takes of those who are serving in the armed forces and, through injury or illness, consequently require home adaptation. In these instances the necessary work is fully funded by the MOD. This facility is also available to mobilised and full time reserve service personnel. In the event that a medical discharge date is offered, the relevant NHS body will be responsible for funding any remaining adaptation costs from the individual's last day of service. There is accordingly no requirement for an individual to be concerned about VAT. If a veteran is having a house adapted, having become disabled since leaving service due to injuries attributable to that service, they have access to the SPVA Veterans Welfare Service. SPVA personnel are able to direct veterans to Her Majesty's Revenue and Customs, where necessary guidance on VAT exemption is available.