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VAT guidance

VAT Guidancevat advice

VAT Exemption (zero rated) for wheelchair users


As VAT registered Specialist Vehicle Suppliers we are entitled to offer new and used wheelchair accessible vehicles or vehicles adapted specifically to aid wheelchair users, free from VAT charges providing that the vehicle has been designed and permanently adapted for the carriage of a disabled person who is a wheelchair user.


The 'qualifying' purchaser or leasee may be for example:- jobs istock admin + sales

  • the actual wheelchair user OR
  • the parent of a wheelchair user
  • the family member of a wheelchair user
  • the partner of a wheelchair user
  • the guardian or carer of a wheelchair user . . . 

". . . . . when the vehicle is supplied for the domestic or personal use of the
wheelchair user who may remain in their wheelchair or transfer to any seat
within the converted vehicle"

Both new and used vehicles qualify under the scheme.

Who else could qualify wheelchair smart couple suites 300 450

Our vehicles can also be supplied free of VAT to certain Registered Charities
"for the benefit of a specific disabled person or persons for domestic or
personal use."

Who does not qualify

Where the vehicle has any commercial use the exemption does not apply.

For example :
Nursing Homes, Taxi Operators & Local Authorities who may reclaim VAT in the normal way if registered.

  • 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. 

INFORMATIONsketch 240The 3 Year Rule 

With effect from 1 April 2017, VAT relief is only allowable on one adapted vehicle, purchased (either outright or through a finance lease) for the personal use of the disabled wheelchair user, in a period of 3 years. This is known as the ‘3-year rule’.
Effectively this means that a qualifying disabled person wishing to change or upgrade their adapted vehicle in less than a period of 3 years of ownership is not entitled to vat relief on the purchase of a new or used wav unless there is a bonafide medical reason to do so or their existing vehicle is damaged beyond repair or stolen.

INFORMATIONsketch 240 VAT Relief on repairs and maintenance

Did you know that you are entitled to claim VAT relief for repairs & maintenance on both new and used wheelchair accessible vehicles that have been supplied to private individuals exempt from vat?


  • please feel free to contact us for further advice on VAT Relief for wheelchair user

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