Commentary

RCB/34/12 Withdrawal of VAT Notice 70/59 “Motor vehicles for disabled people”

Part V16 Forms and other HMRC material

RCB/34/12 Withdrawal of VAT Notice 70/59 “Motor vehicles for disabled people”

RCB/34/12 Withdrawal of VAT Notice 70/59 “Motor vehicles for disabled people”

Revenue & Customs Brief, Issue 34. 11 December 2012

Purpose of this Brief

To note that, from 30 November 2012 HM Revenue & Customs (HMRC) is withdrawing VAT Notice 701/59 (March 2002) “Motor vehicles for disabled people” and replacing it with two new customer and dealer orientated help-sheets.

Readership

All VAT-registered motor vehicle dealers and their agents and any customers who may be considering the purchase of a zero-rated, adapted motor vehicle or boat under this disability scheme.

Background

The VAT zero rate relief for adapted motor vehicles for wheelchair users allows regular wheelchair

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