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.