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VAT relief on motor vehicles

You can purchase, a motor vehicle VAT- free when all the following conditions are met:

  • the motor vehicle is supplied to a disabled person who normally uses a wheelchair to be mobile.
  • the vehicle is permanently and substantially adapted.
  • the adapted motor vehicle is for the domestic or personal use of the disabled wheelchair user, and the supplier has been given a completed declaration, form VAT1615A, which confirms eligibility.

Definition of ‘wheelchair’ and ‘wheelchair user’

In legal terms, a wheelchair is a chair on wheels for disabled people, which is either manually propelled or electrically powered. A mobility scooter is not a wheelchair for VAT purposes. A wheelchair user is any disabled person who normally uses a wheelchair in order to be mobile. A person who occasionally uses a wheelchair is not eligible.

For further information please see the HMRC leaflet about purchasing zero-rated adapted vehicles for;

  • Customers
  • Dealer and Suppliers
  • Phone the VAT Disabled Reliefs Helpline on 0300 123 1073 and select option 3. The helpline is open Monday to Friday from 8am to 5pm.


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You can purchase, a motor vehicle VAT- free when all the following conditions are met:

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For over 40 years Cowal Mobility have produced precision engineered products offering unsurpassed levels of comfort, control, and reliability and are designed to suit the individual needs of discerning disabled drivers and passengers. From assessment, to completion - we care.
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