Commentary

V4.281D Qualifying motor vehicles (adapted motor vehicles)

Part V4 Exemption, zero-rating and reduced rates

V4.281D Qualifying motor vehicles (adapted motor vehicles)

V4.281D Qualifying motor vehicles (adapted motor vehicles)

This paragraph considers the scope of zero-rating for supplies of 'qualifying motor vehicles' under VATA 1994, Sch 8, Group 12, items 2A and 2B.

For an overview of the zero-rating under VATA 1994, Sch 8, Group 12, see V4.281 and for certain definitions relevant to these reliefs, see V4.281A.

Scope of zero-rating for supplies to disabled persons from 1 April 2017—qualifying motor vehicles (zero-rating)

VATA 1994, Sch 8, Group 12, item 2A provides for zero-rating of a motor vehicle (other than a motor vehicle capable of carrying more than 12 persons including the driver) to a person ('P') if:

  1.  

    •     the motor vehicle is a qualifying motor vehicle (see below)

  2.  

    •     P is a disabled person who either:

  3.  
    1.  

      –     usually uses a wheelchair

    2.  

      –     is usually carried on a stretcher

  4.  

    •     the vehicle is supplied for domestic or P's personal use

Relief is also subject to certain conditions around 'relevant supplies' set out in VATA 1994, Sch 8, Group 12, notes 5M–5S, for which see V4.281A.

Scope of zero-rating for supplies to charities from 1 April 2017—qualifying motor vehicles (zero-rating)

VATA 1994, Sch 8, Group 12, item 2B provides for zero-rating of the supply of a qualifying motor vehicle (other than a motor vehicle capable of carrying more than 12 persons including the driver) to a charity for making available, by sale or otherwise to a person who either:

  1.  

    •     usually uses a wheelchair

  2.  

    •     is usually carried on a stretcher

Where this is for domestic

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