Where:

(1)‘relevant goods’ are supplied (¶50-495);

(2)to ‘eligible bodies’ (¶50-505);

(3)either by way of donation or by payment with funds provided by a charity or from voluntary contributions; and

(4)the eligible body is a charitable institution providing care (see below) or medical or surgical treatment for handicapped persons,

the supply is zero-rated (VATA 1994, Sch. 8, Grp. 15, items 4 and 5). These terms are defined below.

Proposed reform of zero-rating for motor vehicles that have been adapted for the disabled

Zero-rating for adapted vehicles has been abused.

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