You can purchase, a motor vehicle VAT- free when all the following conditions are met:
- the motor vehicle is supplied to a disabled person who normally uses a wheelchair to be mobile.
- the vehicle is permanently and substantially adapted.
- the adapted motor vehicle is for the domestic or personal use of the disabled wheelchair user, and the supplier has been given a completed declaration, form VAT1615A, which confirms eligibility.
Definition of ‘wheelchair’ and ‘wheelchair user’
In legal terms, a wheelchair is a chair on wheels for disabled people, which is either manually propelled or electrically powered. A mobility scooter is not a wheelchair for VAT purposes. A wheelchair user is any disabled person who normally uses a wheelchair in order to be mobile. A person who occasionally uses a wheelchair is not eligible.
For further information please see the HMRC leaflet about purchasing zero-rated adapted vehicles for;