SCHEDULE 7 VAT: Zero-Rating of Adapted Motor Vehicles etc
Finance Act 2017 (2017 c 10) | Legislation

SCHEDULE 7 VAT: Zero-Rating of Adapted Motor Vehicles etc

Section 16

Adaptation of a qualifying motor vehicle

1

(1)     In Schedule 8 to VATA 1994 (zero-rating), Group 12 (drugs, medicines, aids for the handicapped etc) is amended as follows.

(2)     For item 2A substitute—

“2´¡

(1)     The supply of a motor vehicle (other than a motor vehicle capable of carrying more than 12 persons including the driver) to a person (“Pâ€) if—

(a)     the motor vehicle is a qualifying motor vehicle by virtue of paragraph (2) or (3),

(b)     P is a disabled person to whom paragraph (4) applies, and

(c)     the vehicle is supplied for domestic or P's personal use.

(2)     A motor vehicle is a “qualifying motor vehicle†by virtue of this paragraph if it is designed to enable a person to whom paragraph (4) applies to travel in it.

(3)     A motor vehicle is a “qualifying motor vehicle†by virtue of this paragraph if—

(a)     it has been substantially and permanently adapted to enable a person to whom paragraph (4) applies to travel in it, and

(b)     the adaptation is necessary to enable P to travel in it.

(4)     This paragraph applies to a disabled person—

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