Business tax – guidance

VAT: about purchasing zero-rated adapted vehicles (guidance for suppliers) (VAT1616)

Helpsheet VAT1616 explains what you need to know about supplying adapted vehicles free of VAT to disabled wheelchair users.

Detail

This guidance tells you what you need to know about supplying adapted vehicles free of VAT to disabled wheelchair users.

If you’re supplying an adapted motor vehicle to a disabled wheelchair user, or providing a service of adaptation, repair or maintenance, you must be sure that all the conditions of the relief are met before you make your supply free of VAT.