VAT Exemption for Wheelchair Accessible Vehicles

Vehicles which have been permanently adapted for wheelchair access can qualify for VAT exemption, potentially saving you 20% on the purchase price of a new or used Wheelchair Accessible Vehicle (WAV). Most WAVs for sale will be priced excluding VAT, assuming that the buyer will be eligible for VAT Exemption.

Following a review over the VAT treatment of adapted motor vehicles by HM Revenue and Customs (HMRC), a number of changes were made to the legislation with effect from 1 April 2017. These include the introduction of a limit on the number of vehicles that can be purchased under the relief, with an eligible individual now only able to purchase one vehicle that meets the qualifying conditions every 3 years.

That means if you as a private individual or charity intend to purchase more than one new Wheelchair Accessible Vehicle in a 3 year span, you may not qualify for VAT relief on each purchase. However some exemptions may apply to this ruling, for example if your vehicle is stolen or destroyed, or if your circumstances change dictating the need for a new vehicle.

How do I Claim VAT Exemption on a WAV?

Your WAV dealer can process your VAT exemption as part of the process of buying a Wheelchair Accessible Vehicle. You will be asked to complete a VAT Exemption form, also known as a VAT1615A form.

You can find out more and download a VAT1615A form from the HMRC website here.

You’ll need to provide:

• Details of the wheelchair user, including full name and address;
• Details about the disability the wheelchair user has;
• Details of any nominated representative making the claim on the wheelchair user’s behalf.

Can I Buy a Standard Vehicle VAT Free Before Conversion?

No – if you buy a new, unadapted vehicle from a main dealer, then supply it to us for WAV conversion, you cannot retrospectively claim the VAT back on your vehicle purchase. As the vehicle was not permanently adapted at point of sale, it doesn’t qualify for VAT relief.

Can I get VAT Relief on Parts & Servicing for a WAV?

Yes – you can claim VAT relief against the maintenance of your vehicle – although you will need to check with the garage doing any work that they support VAT Exemption for disabled people, as they aren’t required to by law.