The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:
This guidance note provides an overview of the situations where a disabled person or charity can purchase or hire a motor vehicle at the zero-rate of VAT. Further information can be found in the HMRC manual ― VAT reliefs for disabled people.
The following provides a summary of the types of supply that can be zero-rated under this relief:
VATA 1994, s 30, Sch 8, Group 12, items 2(f), 3, 4, 5, 6 and 14 as amended by SI 2001/754
All of the following conditions must be satisfied before the sale or lease / hire of an adapted motor vehicle to disabled wheelchair / stretcher users can be zero-rated:
the motor vehicle must not be capable of seating more than 12 people including the driver
the vehicle must be supplied to a disabled person who requires a wheelchair or stretcher in order to be mobile
the vehicle must be designed or substantially and permanently adapted to enable the disabled wheelchair /
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