What is the process to claim the VAT relief?

The criteria for claiming VAT releif on a vehicle is very strict. The main points are outlined below;-
>The vehicle must be for a wheelchair user
>The vehicle should have substantaill and permanent adaptation such as a hoist
>Adaptations should be invoiced to the dealership not the customer
>The vehicle and any adaptations should be invoiced to the customer on one invoice at zero rated VAT
>A VAT exemption declaration should be completed by the customer and kept on file with the vehicle invoice

For more information please see the website below
http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageLibrary_PublicNoticesAndInfoSheets&propertyType=document&columns=1&id=HMCE_CL_000128