The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
This guidance note provides an overview of the situations where a disabled person or charity can purchase or hire a motor vehicle at the zero-rate of VAT. Further information can be found in the HMRC manual ― VAT reliefs for disabled people.
This guidance note has been updated to include the changes announced in Budget 2016 that came into effect from 1 April 2017.
The following provides a summary of the types of supply that can be zero-rated under this relief:
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