Having an adaption fitted to your new car? You may be exempt from paying the VAT if you have a vehicle adaptation fitted before you collect the vehicle.
Eligibility declaration by a disabled person
For a vehicle to be sold VAT free a signed declaration must be signed stating that;
1) The vehicle must be substantially and permanently adapted.
2) The disabled person must use a wheelchair in order to be mobile(a person with a degenerative condition who only uses a wheelchair when the condition requires it also qualifies as a wheelchair user).
Please note there are penalties for making false declarations
Click here to download a VAT Declaration
If you are in any doubt as to whether you are eligible to receive a motor vehicle or services zero-rated for VAT you should consult VAT Notice 701/59 Motor vehicles for disabled people or contact the National Advice Service on 0845 010 9000 before signing the declaration.
GOV.UK EXPLANATION- VAT RELIEF FOR DISABLE PEOPLE
If you’re disabled or have a long-term illness, you won’t be charged VAT on products designed or adapted for your own personal or domestic use. Also, you won’t be charged VAT on:
- -the installation and any extra work needed as part of this
- -repairs or maintenance
- -spare parts or accessories
The product and your disability have to qualify.
Qualifying products or services
Your supplier can tell you, but usually products designed or adapted for a disability qualify. For example, certain types of:
- -adjustable beds
- -stair lifts
- -medical appliances to help with severe injuries
- -braille paper or low vision aids - but not spectacles or contact lenses
- -motor vehicles - or the leasing of a motability vehicle
- -building work like ramps, widening doors, installing a lift or toilet
How to get the product VAT free
To get the product VAT free your disability has to qualify. For VAT purposes, you’re disabled or have a long-term illness if:
- -you have a physical or mental impairment that affects your ability to carry out everyday activities, eg blindness
- -you have a condition that’s treated as chronic sickness, like diabetes
- -you’re terminally ill