Disabled Vehicles Fareham | adapted Vehicles

Disabled Vehicles Fareham

If you are buying a WAV and the vehicle and you meet the following criteria the vehicle will be VAT free:

  • You are a disabled person who would normally use a wheelchair (or a stretcher) to enable you to be mobile.
  • A degenerative condition like multiple sclerosis, where the disabled person does not use a wheelchair continuously (only when needed) will qualify as a wheelchair user.
  • The vehicle will seat not more than twelve people.
  • The WAV must have been adapted to ensure that the disabled user can enter, drive or travel as a passenger in the vehicle.
  • The vehicle must be for the personal or domestic use of the disabled person.

If you want to obtain a zero rated disabled vehicles fareham then you must fill in a declaration form, obtainable from HM Revenue & Customs, regarding your eligibility. A car dealer may also request further information in support of the claim e.g. a doctor’s letter.

To qualify as an adapted vehicle for VAT exemption the adaptations must have been done before the vehicle is supplied to you and include the following:

  • Adaptations enabling the disabled person to drive e.g. hand controls, push-pull accelerator and brake and any other aid that operates the driving controls.
  • A swivel seat.
  • A hoist that lifts the wheelchair into or out of the vehicle.
  • An infrared control for operating the secondary controls.
  • A wheelchair box fitted to the top or back of the vehicle.

Adaptations for disabled vehicles fareham can be permanent or substantial. A permanent adaptation would generally require bolting or welding to the vehicle and can be used for as long as it is required. A substantial adaptation enables the disabled person to use the vehicle that was not possible before the adaptation.

The following do not qualify as eligible adaptations:

  • Automatic transmission fitting
  • The fitting of a standard roof box or a roof rack
  • The attachment of a trailer to the vehicle
Back to top