VAT Exemption for WAVs

VAT Exemption (zero rated) for wheelchair users : Your Guide

Understanding VAT relief on Wheelchair Accessible Vehicles (WAVs) can seem complex, but at Jubilee Automotive Group, we're here to make it clear. As specialist vehicle suppliers registered for VAT, we're authorized to offer qualifying new and used WAVs free from VAT charges. This exemption applies when the vehicle is permanently adapted for the transport of a disabled person who uses a wheelchair.

Who Qualifies for VAT Exemption?

The VAT exemption applies when the WAV is supplied for the domestic or personal use of the wheelchair user, whether they remain in their wheelchair or transfer to a seat within the converted vehicle.

A "qualifying" purchaser or leasee can be:

• The wheelchair user themselves
• A parent, family member, or partner of the wheelchair user
• A guardian or carer of the wheelchair user

Good news! Both new and used WAVs are eligible under this scheme.

Does This Apply to Charities?

Yes, our WAVs can also be supplied VAT-free to certain Registered Charities. This applies when the vehicle is purchased "for the benefit of a specific disabled person or persons for domestic or personal use."

Who Does Not Qualify?

The VAT exemption does not apply if the vehicle has any commercial use. This includes, for example:

• Nursing Homes
• Taxi Operators
• Local Authorities

These entities typically reclaim VAT in the normal business way if they are registered for it.

• All new and used wavs listed on our website presume zero vat rating qualification for supply to private disabled buyers or certain qualifying charities.  Other non-qualifying buyers will be required to pay additional vat on listed prices. 

The 3 Year Rule

Since April 1, 2017, a specific rule applies to VAT relief on adapted vehicles. VAT exemption is generally allowed on only one adapted vehicle purchased (outright or via finance lease) for the personal use of the disabled wheelchair user within a 3-year period. This is known as the ‘3-year rule’.

This means if you've purchased a VAT-exempt WAV less than three years ago, you may not be entitled to VAT relief on another purchase unless:

• There's a bona fide medical reason for the change or upgrade.
• Your existing vehicle is damaged beyond repair.
• Your existing vehicle has been stolen.

 VAT Relief on repairs and maintenance

Did you know that you might also be entitled to claim VAT relief for repairs and maintenance on your WAV? This applies to both new and used Wheelchair Accessible Vehicles that were originally supplied to private individuals VAT-exempt. This can lead to significant savings on ongoing running costs.

• Need Further Advice on VAT Relief?

  Understanding VAT rules can be tricky, but our experienced team is here to help.

  Please feel free to contact Wheelchair Accessible Vehicles for sale from Jubilee Automotive Group today using the form below or  call us on 0121 502 2252 for personalized advice on VAT relief for wheelchair users.

  Our 'WAV People' team of mobility advisors are dedicated to making your adapted vehicle purchase as straightforward as possible.

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