VAT on the purchase of a new vehicle

Does the CUSTOMER qualify?  

For the purposes of this relief, you must qualify as “a disabled person who normally uses a wheelchair in order to be mobile”. 

Government guidance: 

There may be circumstances in which a disabled wheelchair user does not need to use their wheelchair all of the time but who can be considered as normally using a wheelchair, for example: 

• A disabled person with a degenerative condition, such as multiple sclerosis, who uses a wheelchair only when their condition requires it 

• A lower limb amputee 

A person who only occasionally uses a wheelchair, for example, when visiting a shopping centre or because they have a broken leg is not considered to “normally use a wheelchair” and therefore would not qualify. 

A mobility scooter is also NOT classed as a wheelchair, so a mobility scooter user would not qualify. 

This is a self-certification process, however, if you are purchasing a new vehicle, there is also a responsibility on the car dealer to ensure your eligibility, failure to do this may result in them getting a fine. It is good practice, where appropriate, to provide evidence to support your claim for eligibility, for example, a letter from a doctor or healthcare specialist. 

(You can only buy 1 vehicle exempt of VAT every 3 years, unless your vehicle becomes unsuitable or is written off during the 3 years since purchase.)