About purchasing zero-rated adapted vehicles

Guidance on what you need to know about purchasing adapted vehicles free of VAT if you are disabled

Summary:

This guidance tells you what you need to know about purchasing adapted vehicles free of VAT if you are:

  • a disabled wheelchair user planning to buy an adapted vehicle or
  • looking to purchase a vehicle on behalf of a wheelchair user.

You can purchase, lease or hire an adapted motor vehicle VAT-free when all the following conditions are met:

  • the motor vehicles is supplied to a disabled person who normally uses a wheelchair to be mobile
  • The vehicle must be for the domestic or personal use of the disabled wheelchair user, and
  • the supplier is given a completed declaration, form VAT 1615A, which confirms eligibility.

The guidance can be downloaded via the following link:
https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/389229/vat1615.pdf

 

 

 

Address

Website: https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/389229/vat1615.pdf

Last updated: June 8, 2021 6:15 pm



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