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Home / De-Voil /Part V4 Exemption, zero-rating and reduced rates /Division V4.2 Zero-rating /Drugs, medicines, appliances, equipment, adapted vehicles etc / V4.281D Qualifying motor vehicles (adapted motor vehicles)
Commentary

V4.281D Qualifying motor vehicles (adapted motor vehicles)


Part V4 Exemption, zero-rating and reduced rates

This paragraph considers the scope of zero-rating for supplies of 'qualifying motor vehicles' under VATA 1994, Sch 8, Group 12, Items 2A and 2B.

For an overview of the zero-rating under VATA 1994, Sch 8, Group 12, see V4.281 and for certain definitions relevant to these reliefs, see V4.281A.

Scope of zero-rating for supplies to disabled persons from 1 April 2017—qualifying motor vehicles (zero-rating)

VATA 1994, Sch 8, Group 12, Item 2A provides for zero-rating of a motor vehicle (other than a motor vehicle capable of carrying more than 12 persons including the driver) to a person ('P') if:

  1. Ìý

    •ÌýÌýÌýÌý the motor vehicle is a qualifying motor vehicle (see below)

  2. Ìý

    •ÌýÌýÌýÌý P is a disabled person who either:

  3. Ìý
    1. Ìý

      –ÌýÌýÌýÌý usually uses a wheelchair

    2. Ìý

      –ÌýÌýÌýÌý is usually carried on a stretcher

  4. Ìý

    •ÌýÌýÌýÌý the vehicle is supplied for domestic or P's personal use

Relief is also subject to certain conditions around 'relevant supplies' set out in VATA

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