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HMRC internal manual

VAT Relief for Disabled People Manual

From
HM Revenue & Customs
Updated
, see all updates

Motor vehicles [items 2(f) and 2A]: parts and accessories

A business may zero-rate any parts or accessories with the first supply of an adapted vehicle. Supplies after this first sale, will however, only qualify for the zero-rate under item 2(h), if those goods themselves qualify as having been designed solely for use by a disabled person such as a replacement wheelchair hoist.

The following would not be eligible for zero-rating:

  • radios;
  • mobile phones; or
  • personalised number plates.