Policy paper

VAT: relief on adapted motor vehicles for disabled wheelchair users

This tax information and impact note reforms the relief on adapted motor vehicles for disabled wheelchair users in order to clarify the legislation and reduce fraudulent use of the relief and tax avoidance.

• From: HM Revenue & Customs
• Published: 5 December 2016

Documents

VAT: relief on adapted motor vehicles for disabled wheelchair users

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This measure reforms the relief on adapted motor vehicles for disabled wheelchair users in order to clarify the legislation and reduce fraudulent use of the relief and tax avoidance.

Published 5 December 2016