Road Tax Exemption For Wheelchair Accessible Vehicles
Clients in receipt of the higher rate of the Mobility Component or Disability Living Allowance (DLA), or Personal Independence Payment (PIP) will be entitled to apply for a free road fund licence. You will need to contact the Department of Work and Pensions (DWP) at Blackpool 08457 123 456 and request an application for a DLA 404. Please note you have to be declared and registered disabled before the age of 65 to be entitled to this exemption.
VAT Exemption For Wheelchair Accessible Vehicles
Following a review and a public consultation 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 being able to purchase only 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.
More information regarding these changes can be found at the HMRC website.