VAT exemption on adapted vehicles
The right adaptations, fitted before your new vehicle is registered.
If you meet HMRC’s conditions for VAT relief, you could buy a new adapted vehicle and qualifying adaptations without paying VAT.
With Adapt & Drive, you can access a selection of vehicles at specially discounted prices, with the added benefit of VAT relief where you qualify and the vehicle and adaptations meet the relevant conditions.
Alternatively, if you have already chosen a vehicle or are buying through your preferred dealership, Mobility in Motion can still help. We work with you and your dealer to arrange and fit your adaptations before the vehicle is registered, helping make the process as straightforward as possible.
Speak to our team on 0800 009 2575
Send us an enquiry and our team will be happy to talk through your options
How much could you save on an adapted car?
The selected vehicles shown below are available through our Adapt & Drive scheme, which gives you access to a range of cars at specially discounted prices. We offer a wide choice of vehicles to suit different needs and preferences, so you can explore the options and find one that works for you.
Kia Sportage
Petrol
Fully adapted for you
From £321 per month ex. VAT* (£421 inc. VAT)
Vauxhall Frontera
Electric
Fully adapted for you
From £329 per month ex. VAT* (£424 inc. VAT)
Nissan X-Trail
Hybrid
Fully adapted for you
From £450 per month ex. VAT* (£509 inc. VAT)
* Prices shown are illustrative only. Mobility in Motion Ltd is not a vehicle seller, finance provider, or credit broker and does not provide financial advice. Where requested, we may introduce customers to an independent, FCA-authorised finance provider. Vehicle purchases and any finance agreements are entered into directly with the supplying dealer or third-party finance provider.
Illustrative prices are based on 4-year LP, 6,000 mile PA, £995 deposit, market relative final balloon payment and typical adaptations. Prices can vary based on an individual’s financial circumstances.
Elizabeth and Ian saved £2,964.16 on their Nissan X-Trail
Compared to a used 2025 Nissan X-Trail.
Elizabeth and Ian wanted a vehicle that would make travelling easier and more comfortable. Through Adapt & Drive, Mobility in Motion helped them find the right vehicle and adaptations to suit their needs.
Their new Nissan X-Trail was fitted with a Turny Evo swivel seat and 16-inch Carony system, helping Ian transfer into the vehicle more comfortably and travel in a conventional passenger seat.
“Mobility in Motion were helpful, informative and flexible throughout the process. They understand the varying needs of people living with disability and demonstrated both respect and creative thinking.” Elizabeth
How does VAT relief on adapted vehicles work?
Last reviewed: October 2026
You can buy a vehicle without paying VAT if you normally use a wheelchair, the vehicle is substantially and permanently adapted to suit your needs, and it is for your own personal or domestic use. That saves 20% on the price of the car and the adaptations together.
The relief applies to one vehicle every three years, and the vehicle must seat no more than 12 people including the driver. A family member or carer can buy on your behalf, provided the vehicle is mainly for your use. The same relief applies to a second-hand vehicle, provided it meets the same conditions.
If you are not a wheelchair user, you can still have adaptations fitted VAT free, though the vehicle itself would be charged at the standard rate.
Who qualifies for VAT relief on a vehicle?
For the purposes of this relief, you must qualify as “a disabled person who normally uses a wheelchair in order to be mobile”.
To buy a vehicle VAT free, all of the following need to apply:
- You normally use a wheelchair or a stretcher to be mobile
- The vehicle is substantially and permanently adapted to suit your needs
- The vehicle is for your own personal or domestic use
- The vehicle seats no more than 12 people including the driver
- You have not already bought a VAT free vehicle in the last three years
- You complete a customer eligibility declaration
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.)
Stretcher users qualify on the same terms as wheelchair users.
A family member, carer or nominated representative can buy on your behalf, provided the vehicle is mainly for your use rather than theirs. Your dealer may ask who is paying, who will own and keep the vehicle, and how often you will use it.
The three-year rule can be waived if the vehicle was stolen, written off, or your condition has changed enough to make it unsuitable. A change of condition needs written confirmation from HMRC before the dealer can zero rate the sale.
Which adaptations qualify?
Government guidance:
The substantial and permanent adaptation to the vehicle must be both necessary and specific to suit the disabled wheelchair user’s particular needs to enable them to travel in the vehicle, or enter the vehicle or drive it. The adaptation should alter the vehicle in a meaningful way, enabling the wheelchair user to use the vehicle which they could not do before it was adapted.
HMRC would expect to see significant change to the vehicle with the adaptations being bolted or welded to the body or chassis of the vehicle.
Example adaptations which DO meet this definition:
- A boot hoist used for loading a manual or electric wheelchair, for example a boot hoist like our Smart Lifter LC and LM
- A person lift, for example our Milford Person Lift
- A permanent swivel seat, for example the BraunAbility Turny Evo
- Mechanical hand controls for foot pedals, for example our SureDrive hand controls
- Adaptations wired into the vehicle’s electrics can also qualify, not only those bolted or welded to the body or chassis.
- An adaptation has to stay fitted for at least three years or the lifetime of the vehicle. Removing it sooner can mean the vehicle should not have been zero-rated at the point of sale.
- The adaptations must be fitted before the vehicle is supplied to you. Buying a standard car and adapting it afterwards does not qualify the vehicle for zero rating, though the adaptations themselves can still be supplied VAT free.
Example adaptations which DO NOT* meet this definition:
- A steering ball
- Hinged accelerator
- Transfer plate
- HMRC also names roof racks and standard roof boxes, trailers, automatic transmission, and parking or reversing sensors as examples that do not qualify. These are the ones buyers most often assume will count.
These adaptations support the way you drive, rather than making driving possible. HMRC relief applies only where the adaptation is what enables you to travel in, enter or drive the vehicle. They can still be supplied VAT free in their own right, but they do not qualify the vehicle itself for zero rating.
*Please note that only 1 of your chosen adaptations needs to meet the requirements of this definition, this does not prevent you from having additional adaptations installed.
How the dealer supplies the car VAT free
- The car dealer must order your adaptations from Mobility In Motion
- Mobility In Motion will arrange installation of your chosen adaptations before the vehicle is registered (the dealer will require a deposit from you before allowing the adaptations to be installed).
- The car dealer will require you to complete a “Customer declaration for zero-rated VAT supply of an adapted motor vehicle” form, available from the HMRC website, form: VAT1615A.
- The car dealer will need to complete a “Supplier information about zero-rated VAT supply of an adapted motor vehicle” form, available from the HMRC website, form: VAT1617A.
- The dealer will invoice you (or your finance provider) for the vehicle with adaptations included under 1 invoice as “an adapted vehicle”, without applying VAT to either the vehicle or the adaptations.
Note, certain servicing, repair and maintenance work may also qualify for VAT relief where the vehicle was supplied under the adapted vehicle relief rules, subject to HMRC conditions.
This is guidance only, for full details of the government’s VAT exempt supply rules, please visit: VAT relief on adapted motor vehicles for disabled people and charities (VAT Notice 1002) – GOV.UK
Discover our adaptations for disabled drivers and passengers
Whether your car is brand new or well-loved, it can be adapted to support your everyday travel and independence. We offer a wide range of vehicle adaptations designed to make driving or travelling safer, easier, and more comfortable for you.
Explore the options available, and when you’re ready, get in touch. Our friendly team is always here to answer your questions and guide you every step of the way, supporting your journey to independence in the car you already have, or one you’re planning next.
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Talk to us about buying an adapted car
Adapt & Drive is more than a car scheme. It’s a new opportunity to drive on your own terms, with trusted support from the team who’ve been making mobility solutions simple for years.
Not sure if the plan is right for you or have a question about our adaptations? One of our team will be happy to talk through all your options. Simply complete this form or call us on
FAQs
What is the exact eligibility criteria for VAT relief on a new vehicle?
You must qualify as “a disabled person who normally uses a wheelchair in order to be mobile”. This does not include people who only occasionally use a wheelchair, such as for visiting a shopping centre or due to a broken leg. View the full VAT exemption criteria for further guidance.
Do mobility scooter users qualify for zero-rated VAT?
No, a mobility scooter is not classed as a wheelchair by the government, so a mobility scooter user would not qualify for this VAT relief.
Which specific vehicle adaptations qualify for car VAT exemption?
The adaptation must be a substantial and permanent change bolted or welded to the vehicle, such as a boot hoist, person lift, permanent swivel seat, or mechanical hand controls. It does not apply to simple additions like steering balls or transfer plates. View the full VAT exemption criteria for further guidance.
What HMRC forms do I need to fill out for the car dealer to claim VAT relief?
You will need to complete a “Customer declaration for zero-rated VAT supply of an adapted motor vehicle” form (VAT1615A), available from the HMRC website.
Can I buy a car VAT free if I am disabled?
Only if you normally use a wheelchair or a stretcher, and the vehicle is substantially and permanently adapted to suit your needs. A vehicle without a substantial and permanent adaptation does not qualify, whether or not you use a wheelchair. If you are disabled but not a wheelchair user, the adaptations can still be supplied VAT free while the vehicle is charged at the standard rate.
How do I claim VAT exemption for a disabled person?
You complete form VAT1615A, the customer eligibility declaration, and give it to the dealer before you pay. The dealer decides whether the conditions are met, and can ask for further evidence or refuse if they are not satisfied. If they are, they supply the vehicle without charging VAT and report the sale to HMRC on form VAT1617A. This is not a refund scheme, so there is nothing to claim back afterwards, and HMRC cannot repay VAT charged in error.
How can I avoid paying VAT on a vehicle?
VAT relief on a vehicle is not something you can opt into. You either meet HMRC’s conditions or you pay the standard rate. Buying a standard car and adapting it afterwards does not qualify the vehicle, though the adaptations themselves can still be zero-rated. There are penalties for making an incorrect declaration.
Are Motability cars VAT exempt?
Not in the way they used to be. From 1 July 2026, most new Motability Scheme leases include VAT at the standard rate. Lease payments funded by your mobility allowance stay outside VAT, while Advance Payments, excess mileage charges and early termination fees now carry it. Wheelchair Accessible Vehicles and other vehicles substantially and permanently adapted for a wheelchair or stretcher user keep the relief, and so do the adaptations themselves. If your lease started before 1 July 2026, nothing changes until you renew. If you’d rather own a car than lease one, browse the adapted cars available to buy through Adapt & Drive.
Can I get VAT relief on servicing and repairs?
Yes, if the vehicle or the adaptation was zero-rated when you bought it. Keep the original invoice, because a garage that did not supply the vehicle will need to see it before zero-rating the work.
What vehicles are VAT exempt?
A vehicle can be bought VAT-free if it is designed or substantially and permanently adapted for a disabled wheelchair or stretcher user, seats no more than 12 people, including the driver, and is for their personal or domestic use. That covers adapted cars and Wheelchair Accessible Vehicles. Motorhomes can qualify too, though they usually need more adaptation because they double as accommodation. Second-hand vehicles qualify on the same conditions, and charities buying vehicles to transport disabled people have their own relief. Through Adapt & Drive, you can buy a new car with the adaptations fitted before delivery and, if you meet the conditions, without paying VAT. If you have a different type of vehicle, we can fit adaptations to that too.