CONSULT.Outcome publishedConsultation · gov.uk

VAT relief on substantially and permanently adapted motor vehicles for disabled wheelchair users

Reform of the VAT zero rate relief on motor vehicles that have been substantially and permanently adapted for use by a disabled wheelchair user

Last fetched 03 May 2026 · gov.uk

Detail

This consultation seeks views on proposals to reform the VAT relief within European law. General comments about the relief will be welcome in addition to any responses to the questions raised in this document.

Documents

VAT relief on substantially and permanently adapted motor vehicles for disabled wheelchair usersapplication/pdf VAT relief on substantially and permanently adapted motor vehicles for disabled wheelchair users - summary of responsesapplication/pdf