Abstract: A lift assembly for a toilet seat includes an arcuate housing mounted to the underside of the toilet seat. First and second socket arms are received within the housing and present a socket at the ends thereof, the sockets positioned at the sides of the seat proper. The sockets releasably engage hubs extending from each handle, the handles being rotated between a depending position and second functional position for raising or lowering the seat. Flanges on the handle hub are releasably engageable with grooves and a slot within the socket so as to provide for positioning of the handle.