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VAT ZERO RATED ON YOUR CAR: Motor vehicles adapted for disabled people

IF YOU ARE DISABLED, YOU ARE ENTITLED TO BUY A NEW OR USED CAR WITH THE VAT ELEMENT AT ZERO RATE.
IT IS STRAIGHT FORWARD, BUT MUST BE CARRIED OUT THE RIGHT WAY.

OUR CUSTOMERS WILL HAVE THE DOCUMENTATION DONE FOR THEM BY US, AND WE WILL DEAL WITH THE DEALERSHIP FOR YOU.


This information sheet 701/59 is not so easy to find on the Customs & Excise web site http://www.hmce.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageHome_ShowContent&id=HMCE_PROD_007380&propertyType=document

It is far easier to go to www.google.co.uk and type in Notice 701/59   and click on the link. This will take you directly to the pdf files, which may take some minutes to download if you do not have ADSL. On this pdf file, go to ITEM 13: PAGE 20 for the form to fill in.


This Information Sheet is aimed at:-

suppliers of adapted motor vehicles to disabled people
disabled people buying adapted motor vehicles
charitable institutions which buy adapted motor vehicles, and
certain other eligible bodies using charitable funds to buy adapted motor vehicles.

It sets out when a supplier is entitled to zero rate the supply of an eligible adapted motor vehicle to a disabled person, a charitable institution and certain other eligible bodies.

It also sets out the documentation which must be produced and kept to show that the motor vehicle or repair and maintenance services qualify for the relief.