vat exemption

devizes18193

I'm thinking of getting a minibus wav for my son 16 who has severe developmental delay and autism.
He is mobile and not in a chair but needs space as his meltdowns are epic . We have a kia seddona at present and when filled with the family he hurts the people in the middle row of seats .I've had to reinforce 1 of the seats as he broke the back of the seat.

Any way I'm thinking of space and can get a bus locally but it has vat as part of the price .
I'm looking at a Renault traffic lwb with the wheel chair tracking so the seats are configurable to give maximum space between my son and his brother and sister .
would i have to pay vat on it

HB58

I am under the impression that it is only adaptations that can be relieved of VAT - but I am sure that someone more knowledgeable will be along soon!

Chorlie

1.5 What changes were made on 1 April 2001?

The VAT relief for adapted motor vehicles purchased by disabled people was modernised.

Zero-rating now applies to adapted vehicles purchased by disabled wheelchair or stretcher users

carrying up to 12 persons (driver plus 11 passengers) and
which allow the wheelchair/stretcher user to enter, drive or otherwise travel in the vehicle.

The requirement that the vehicle must be for the domestic or personal use of the disabled wheelchair user remains. It is no longer necessary for the disabled wheelchair user to be able to travel whilst seated in a wheelchair or lying on a stretcher.

Notes

References to “vehicles” should be read as references to “motor vehicles”.

References to “wheelchair users” also refer to “stretcher users”.

The law refers to “handicapped” but we use the term “disabled” in this notice.



http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageLibrary_PublicNoticesAndInfoSheets&propertyType=document&columns=1&id=HMCE_CL_000128#P161_10472


From how I understand it the disabled person has to be a permintant wheelchair user and the vehicle has to be adapted so said person can either drive, ride in or enter / leave the vehicle.

I've bought several cars this way and IMHO this doesn't seem to apply to you (your son) since he isn't a wheelchair user never mind a permintant wheelchair user.

devizes18193

Chorlie wrote: »

1.5 What changes were made on 1 April 2001?

The VAT relief for adapted motor vehicles purchased by disabled people was modernised.

Zero-rating now applies to adapted vehicles purchased by disabled wheelchair or stretcher users

carrying up to 12 persons (driver plus 11 passengers) and
which allow the wheelchair/stretcher user to enter, drive or otherwise travel in the vehicle.

The requirement that the vehicle must be for the domestic or personal use of the disabled wheelchair user remains. It is no longer necessary for the disabled wheelchair user to be able to travel whilst seated in a wheelchair or lying on a stretcher.

Notes

References to “vehicles” should be read as references to “motor vehicles”.

References to “wheelchair users” also refer to “stretcher users”.

The law refers to “handicapped” but we use the term “disabled” in this notice.



http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageLibrary_PublicNoticesAndInfoSheets&propertyType=document&columns=1&id=HMCE_CL_000128#P161_10472


From how I understand it the disabled person has to be a permintant wheelchair user and the vehicle has to be adapted so said person can either drive, ride in or enter / leave the vehicle.

I've bought several cars this way and IMHO this doesn't seem to apply to you (your son) since he isn't a wheelchair user never mind a permintant wheelchair user.

Thats what I thought . Its annoying though . He has a a wav for schooltransport which contains his meltdowns a treat .