Can I get the VAT off my new car when I have adaptations fitted?

If you’re a disabled wheelchair or stretcher user, you may not have to pay VAT if you buy a specially adapted vehicle for your personal or domestic use.

Not every vehicle or adaptation will qualify for the relief. There are also strict definitions for terms like ‘wheelchair user’ that HM Revenue & Customs (HMRC) use to decide who can get the relief.

Your car dealership will be able to advise you on a vehicle or adaptation that qualifies for the relief. They’ll also give you a declaration to fill in and sign, which you’ll have to give back to them for their records.

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

More information please see the HMRC website