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.