VAT Exemption

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

 

VAT Free Adaptations

All our driving adaptations are invoiced at 0% VAT if we are invoicing the disabled customer.

In order to zero-rate an invoice for VAT we are required to obtain a VAT Exemption Form signed by either the disabled customer or by someone else on the customer’s behalf.

 

VAT Free Vehicle Regulations

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

  • The vehicle must be substantially and permanently adapted (see below)
  • The disabled person must use a wheelchair in order to be mobile

 

What is meant by ‘adapted’ for a disabled wheelchair or stretcher user

A motor vehicle is adapted for a disabled wheelchair user if it is adapted to meet the specific needs of that person’s disability and the adaptation is necessary and:

  • allows the disabled person to travel in the vehicle
  • enables the disabled person to leave the vehicle
  • allows the disabled person to drive the vehicle

The disabled wheelchair user can choose to remain in the wheelchair or use any of the seats in the vehicle.

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