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:
Last updated: June 8, 2021 6:15 pm