Disabled individuals 鈥� motor vehicles
Value Added Tax
Guidance
This guidance note provides an overview of the situations where a disabled person or charity can purchase or hire / lease a motor vehicle at the zero rate of VAT.
What conditions need to be met to zero-rate a motor vehicle?
The following provides a summary of the types of supply that can be zero-rated under this relief:
| Type of user | What goods / services can be zero-rated? |
| Disabled wheelchair user or individual purchasing a vehicle on behalf of a wheelchair user (nominated representative) | The supply of a 鈥榪ualifying motor vehicle鈥� that has either been designed to enable the disabled wheelchair user to travel in it, or substantially and permanently adapted in order to enable the disabled wheelchair user to travel in it |
| Disabled individuals who are not wheelchair users | The cost of adaptation the vehicle to suit the individual鈥檚 needs |
| Charities that make a qualifying motor vehicle available to a disabled wheelchair user | The supply of a 鈥榪ualifying motor vehicle鈥� that is either designed or substantially and permanently adapted to enable |
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