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

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Disabled individuals ― designed or adapted motor vehicles

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