This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

VAT Relief for Disabled People Manual

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.