Commentary

RCB/41/11 VAT—motor vehicles adapted after initial supply to disabled people – important change from 1 January 2012

Part V16 Forms and other HMRC material

RCB/41/11 VAT—motor vehicles adapted after initial supply to disabled people – important change from 1 January 2012

RCB/41/11 VAT—motor vehicles adapted after initial supply to disabled people – important change from 1 January 2012

Revenue & Customs Brief, Issue 41. 19 December 2011

Who needs to read this

VAT registered businesses that sell motor vehicles to disabled wheelchair users.

What is the change?

From 1 January 2012, the current concessionary arrangement which allows a motor vehicle supplied to a disabled wheelchair user to be treated as a zero rated supply, if the vehicle was adapted shortly after it was supplied to the disabled person, will no longer apply.

However, VAT zero-rating will continue to apply on motor vehicles that are adapted

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