This information shows how a vehicle supplier can supply a new vehicle, which has been adapted for a disabled customer, at zero VAT rate. The disabled person being the first registered owner.

The following information is based on the fact that the customer is a wheechair user and is having the vehicle adapted for use prior to purchase.

1. Vehicle supplier allocates vehicle.
2. Vehicle supplier places order with Bewick Mobility for adaptation and fitting.
3. Bewick Mobility invoices vehicle supplier for complete supply including VAT.
4. Adaptation is fitted by Bewick Mobility pior to handover.
5. Vehicle supplier invoices customer for price of vehicle and adaptations less VAT.
6. Customer signs VAT declaration.

Examples of adaptations which qualify for VAT exemption are adaptations which allow a user to drive (hand controls, left foot accelerator etc), adaptations which allow a user to access/egress the vehicle (swivel seats) and adaptations this stow a users wheelchair (boot hoists, rooftop boxes).

The vehicle, adaptation and fitting should be on one invoice only.

Bewick Mobility would normally demonstrate the adaptation on fitting.

Please note there are penalties for making false declarations

Click here to open up a VAT declaration which must be completed by the customer

NOTE TO SUPPLIER		NOTE TO CUSTOMER
You should keep this declaration for production to your VAT office. The production of this certificate does not automatically justify the zero-rating of the supply. You must also ensure that the motor vehicle and services you are supplying qualify for zero-rating.		If you are in any doubt as to whether you are eligible to receive a motor vehicle or services zero-rated for VAT you should consult VAT Notice 701/59 Motor vehicles for disabled people or contact the National Advice Service on 0845 010 9000 before signing the declaration.