Commentary

1002 Adapted motor vehicles for disabled people and charities

Part V8 HMRC Notices
Part V8 HMRC Notices | Commentary

1002 Adapted motor vehicles for disabled people and charities

Part V8 HMRC Notices | Commentary

1002
Adapted motor vehicles for disabled people and charities

January 2019

This notice and forms VAT1615A and VAT 1617A cancel and replace VAT helpsheets VAT1615 and VAT1616.

1 Introduction

Main narrative treatment—V4.281.

1.1 What this notice is about

This notice is about the VAT relief available on certain adapted motor vehicles supplied to disabled people, charities and eligible bodies. It explains—

  1.  

    —     what motor vehicles can be zero-rated for VAT

  2.  

    —     how the motor vehicle needs to be adapted to be zero-rated

  3.  

    —     who is eligible to buy a motor vehicle at the zero-rate of VAT

  4.  

    —     what evidence is needed to support the eligibility for the zero rating of these supplies.

1.2 Who should read this notice

You should read this guidance if you're a—

  1.  

    —     disabled person who usually uses a wheelchair who is looking to purchase, lease or hire a substantially and permanently adapted motor vehicle

  2.  

    —     family member or nominated representative that intends to purchase a substantially and permanently adapted motor vehicle on behalf of a disabled wheelchair user

  3.  

    —     disabled person seeking to adapt a motor vehicle to suit your needs

  4.  

    —     charitable institution or other eligible body

  5.  

    —     individual looking to purchase a vehicle to donate to a charity or other eligible body

  6.  

    —     motor dealer, finance house or other supplier selling, providing or maintaining a motor vehicle that might qualify for tax relief.

1.3 The law covering this notice

VATA 1994, s 30 states that goods and services specified in Sch 8 to the Act are zero-rated.

Schedule 8, Group 12 gives details about

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