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.
For more information please read this article:
www.gov.uk/guidance/vat-relief-on-adapted-motor-vehicles-for-disabled-people-and-charities-notice-1002
To download a customer declaration form for zero-rated VAT supply of an adapted motor vehicle, please follow this link:
https://www.gov.uk/government/publications/customer-declaration-for-zero-rated-vat-supply-of-an-adapted-motor-vehicle-vat1615a
To download a supplier declaration form for zero-rated VAT supply of an adapted motor vehicle, please follow this link:
https://www.gov.uk/government/publications/vat-survey-of-purchases-of-adapted-vehicles-used-by-suppliers-on-voluntary-scheme-vat1617a
