The criteria for claiming VAT relief on a vehicle is very strict.
The main points are outlined below:-
- The vehicle must be for a wheelchair user
- The vehicle should have substantial and permanent adaptation
- Adaptations should be invoiced to the dealership not the customer
- The vehicle and any adaptations should be invoiced to the customer on one invoice at zero rated VAT
- A VAT exemption declaration should be completed by the customer and kept on file with the vehicle invoice
For more information please see the HMRC website