VAT Free Vehicles

The option to purchase a vehicle VAT Free is now available to thousands of our disabled and elderly customers.

For a vehicle to be sold VAT Free the following conditions must apply:

  • The vehicle must be substantially and permanently adapted.
  • The disabled person must use a wheelchair in order to be mobile(a person with a degenerative condition who only uses a wheelchair when the condition requires it also qualifies as a wheelchair user).

If there is any doubt about the eligibility of a person to purchase a vehicle VAT free, you should contact the Customs & Excise National Advice Service on 0845 010 9000.

How to Invoice a Vehicle VAT Free:

By law a vehicle must be registered before it is adapted.

Des Gosling Mobility Ltd will adapt the vehicle and invoice the dealership for the supply and fitting of adaptations.

As this is a business transaction the invoice will include VAT. The net amount on this invoice will be added to the invoice for the sale of the vehicle. The VAT element of this invoice will be reclaimed routinely with all other purchase invoices by your accounts department.

Your Sales Invoice for the vehicle:

If the Customer is paying for the vehicle directly:

  • Invoice for the vehicle (as normal)
  • £xxx.xx
  • Fitted with adaptations (as described on your purchase invoice)
  • £xxx.xx
  • Plus VAT at 0%
  • £000.00
  • Total due
  • £xxx.xx

A signed VAT exemption certificate (copy overleaf) should be kept with your copy invoice or in the deal file.

If the Customer is having Finance:

You should invoice the finance company for the vehicle and adaptations as above, however as a business transaction the VAT should be charged at 17.5%.

The finance Company should then invoice the customer directly (as above) charging the VAT at 0%. A signed VAT exemption certificate (copy overleaf) should be kept by the finance company.