Disabled individuals ― designed or adapted motor vehicles

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

Autumn Budget 2025

Disabled individuals ― designed or adapted motor vehicles

Produced by a Tolley Value Added Tax expert

Value Added Tax

Guidance

Autumn Budget 2025

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:

•
VATA 1994, Sch 8, Pt II, Group 12, Item 2(f)
•
VATA 1994, Sch 8, Pt II, Group 12, Item 2A
•
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+™

TAKE A FREE TRIAL NOW

Popular Articles

Value Added Tax

Exemption ― burial and cremation

Exemption ― burial and cremationThis guidance note provides an overview of the VAT treatment of services that are provided in connection with the burial or cremation of human remains.VAT treatmentThe following services are exempt from VAT:•the disposal of the remains of the dead•making arrangements

14 Jul 2020 11:38 | Produced by Tolley Read more

Value Added Tax

Reverse charge ― buying in services from outside the UK

Reverse charge ― buying in services from outside the UKThis guidance note covers the reverse charge that applies to services that have been bought in from outside the UK. For an overview of VAT and international services more broadly, see the International services ― overview guidance note. For

15 Dec 2020 14:02 | Produced by Tolley Read more

Owner-Managed Businesses

Furnished holiday lets

Furnished holiday letsThis guidance note sets out the qualifying conditions for a property let to be treated as a furnished holiday let (FHL) for tax purposes and the subsequent tax implications.Whether or not a property qualifies as an FHL can make an important difference to the taxation

14 Jul 2020 11:46 | Produced by Tolley Read more

Disabled individuals ― designed or adapted motor vehicles

Disabled individuals ― designed or adapted motor vehicles