Disabled individuals ― designed or adapted motor vehicles

Produced by a Tolley Value Added Tax expert
Value Added Tax
Guidance

Disabled individuals ― designed or adapted motor vehicles

Produced by a Tolley Value Added Tax expert
Value Added Tax
Guidance
imgtext

The guidance note provides information about the VAT treatment of motor vehicles that are designed or substantially and permanently adapted for the carriage of a person in a wheelchair or on a stretcher.

For information about the VAT treatment of motor vehicles that will be, or have been, leased to disabled individuals and which are not designed or substantially and permanently adapted for the carriage of a person in a wheelchair or on a stretcher, see the Disabled individuals ― leased motor vehicles guidance note.

Motor vehicles designed or substantially and permanently adapted for the carriage of a person in a wheelchair or on a stretcher

VATA 1994, Sch 8, Pt II, Group 12 includes the following categories of zero-rated supplies of motor vehicles designed or substantially and permanently adapted for the carriage of a person in a wheelchair or on a stretcher:

  1. VATA 1994, Sch 8, Pt II, Group 12, Item 2(f)

  2. VATA 1994, Sch 8, Pt II, Group 12, Item 2A

  3. VATA 1994, Sch 8, Pt

Continue reading the full document
To gain access to additional expert tax guidance, workflow tools, generative tax AI, and tax research, register for a free trial of Tolley+™
Powered by Tolley+

Popular Articles

Definition of a close company

Definition of a close companyThe detailed definition of a close company is set out below, but in summary the rules are targeted at those companies where the owners can manipulate the activities of the company to influence their own tax position. Therefore, broadly speaking, in most cases an

14 Jul 2020 11:24 | Produced by Tolley Read more Read more

Real estate investment trusts (REITs)

Real estate investment trusts (REITs)Introduction to REITsA real estate investment trust (REIT) is in fact not a trust at all, it is a company which qualifies for special tax treatment under CTA 2010, Part 12. REITs are similar in many ways to collective fund vehicles (such as unit trusts) in that

14 Jul 2020 13:04 | Produced by Tolley in association with Rob Durrant-Walker of Crane Dale Tax, part of AMS Group Read more Read more

Short-term business visitors (STBVs)

Short-term business visitors (STBVs)What is a short-term business visitor?An STBV for UK tax purposes is an individual who performs duties for a non-UK employer and as a part of those duties has been asked to spend a short period working in the UK. There is a common misconception that there is

Read more Read more