Qualifying motor vehicles

Zero-rating applies to larger adapted vehicles capable of carrying up to 12 people (i.e. driver plus 11 passengers), provided that the vehicle is purchased either:

(1)for domestic or personal use by a person who usually either requires a wheelchair or is carried on a stretcher; or

(2)by a charity to sell, or make available, to such a person for domestic or personal use (VATA 1994, Sch. 8, Grp. 12, item 2A).

HMRC may suspect that zero-rating supplies of some vehicles is part of an abusive scheme that involves a later private resale to a non-handicapped person.

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