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

Bad debts

Bad debtsBad debts usually arise where goods or services have been provided to a customer, for which payment has not been received within a reasonable or specified time period, or for which the customer is unable to pay. It is necessary to determine the quantum of relief that can be claimed for bad

14 Jul 2020 15:34 | Produced by Tolley Read more Read more

Winding up a trust ― legal, administrative and compliance issues

Winding up a trust ― legal, administrative and compliance issuesOverviewWhen winding up a trust, there are legal formalities and compliance issues that need to be dealt with, as well as IHT and CGT consequences that flow from the termination. This guidance note considers when and how a trust comes

14 Jul 2020 14:01 | Produced by Tolley Read more Read more

Maintenance payments

Maintenance paymentsMaintenance payments are payments made by a taxpayer to their former or separated spouse / civil partner for the maintenance of that person or their children. To obtain any tax relief for maintenance payments, one of the couple must have been born before 5 April 1935 and the

14 Jul 2020 12:12 | Produced by Tolley Read more Read more