Disabled individuals ― motor vehicles

Produced by a Tolley Value Added Tax expert

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 ‘qualifying motor vehicle’ 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

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