What is the process to claim the VAT relief?

The criteria for claiming VAT relief on a vehicle is very strict.

The main points are outlined below:-

  • The vehicle must be for a wheelchair user
  • The vehicle should have substantial and permanent adaptation
  • 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 HMRC website