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Originally Posted by papa smurf
Four disabled con artists used blue badges to buy Jaguars, Bentleys and Audis in £1million scam
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You can purchase, a motor vehicle VAT- free when all the following conditions are met:
the motor vehicle is supplied to a disabled person who normally uses a wheelchair to be mobile.
the vehicle is permanently and substantially adapted.
the adapted motor vehicle is for the domestic or personal use of the disabled wheelchair user, and the supplier has been given a completed declaration, form VAT1615A, which confirms eligibility.
Definition of ‘wheelchair’ and ‘wheelchair user’
In legal terms, a wheelchair is a chair on wheels for disabled people, which is either manually propelled or electrically powered. A mobility scooter is not a wheelchair for VAT purposes. A wheelchair user is any disabled person who normally uses a wheelchair in order to be mobile. A person who occasionally uses a wheelchair is not eligible.
https://www.gov.uk/government/public...-and-charities
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With effect from 1 April 2017, VAT relief is only allowable on one adapted vehicle, purchased (either outright or through a finance lease) for the personal use of the disabled wheelchair user, in a period of 3 years. This is known as the ‘3-year rule’.
If an individual or their nominated representative wishes to purchase additional adapted vehicles within any 3 year period, then they can do so but they must pay the standard rate of VAT on the purchase of any subsequent vehicle.
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The supplier must inform HMRC when a vehicle is being requested to be sold VAT free. HMRC will check eligibilty and whether the purchaser has not had a VAT free vehicle in the preceeding 3 years.