VAT Relief for motor vehicles for people with disabilities
In 2001 the law changed to allow certain adapted vehicles to be purchased at "Zero-rate" VAT. So how does this apply?
Who qualifies?
What vehicles qualify?
To qualify the vehicle must:
The individual does not need to remain in the wheelchair during a journey.
What adaptations are required?
A vehicle that is adapted will qualify if adaptations are permanent and they:
While not an exhaustive list the following are adaptations which allow wheelchair users to enter, drive or travel in qualifying vehicles:
To be regarded as permanent, adaptation should generally be welded or bolted onto the vehicle.
What is personal use?
To qualify the vehicle must be for personal use and not for commercial or business purposes.
Vehicles purchased at zero rate may be used in a work capacity as long as this is incidental to their main use as a private vehicle. VAT relief is not available for vehicles used solely for business purposes.
Important information
The adaptations must be done before the vehicle is supplied to the customer, and is charged on the same invoice.
Previously, unless the driver/passenger travelled in their wheelchair/stretcher, the owner would have bought the vehicle and then had it adapted. This will now not apply.
Ideally it would be beneficial to make purchase arrangements with an adaptation company, which has the ability to make the arrangements for the customer to obtain VAT relief.
Call: 01344 989140 | Email: enquiries@pmslonline.com
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