VAT Exemption for wheelchair accessible vehicles from WavsGB

The prices of vehicles for sale on WavsGB are listed exclusive of any VAT as the majority of our customers can purchase these types of motor vehicle VAT-free. Find out if you’re eligible and get more information below…

Who qualifies for a VAT free wheelchair accessible vehicle?

You are able to purchase a motor vehicle free from VAT when you meet the following conditions:

  • You are a disabled wheelchair user
  • You are an individual purchasing on behalf of a disabled wheelchair user
  • The vehicle has been designed to enable a wheelchair user to travel in it
  • The vehicle has been substantially and permanently adapted to enable a wheelchair user to travel in it.
  • A charity purchasing a vehicle to be made available ot a wheelchair user

Who does not qualify for VAT free wheelchair accessible vehicles?

You are able to purchase a motor vehicle free from VAT when you meet the following conditions:

  • Occasional/temporary wheelchair users
  • vehicles being used for commercial purposes
  • Vehicles purchased within three years of a previous purchase. ‘The 3 year rule’

What is a ‘normal’ wheelchair user?

It’s important to understand that only normal wheelchair users are entitled to the tax relief, as opposed to an occasional wheelchair user.

A normal wheelchair user – a person who uses a wheelchair in order to be mobile. Including a disabled person with a degenerative condition, or someone with a lower limb amputation.

An occasional wheelchair user – a person who only needs to use a wheelchair occasionally or temporarily. Including individuals with a broken leg

What is the 3 year rule for VAT exemption on motor vehicles?

The three year rule for VAT exemption on motor vehicles was introduced on April 1st 2017 and it introduced a limit on the number of vehicles that can be purchased using tax relief. Any eligible individual may only purchase one vehicle that meets the qualifying conditions for VAT exemption every 3 years.

How to claim VAT relief on a WAV

For information on how to claim VAT relief see HMRC – Claim VAT relief on an adapted motor vehicle

For more information on Tax relief for wheelchair users see the HMRC VAT Notice 1002: adapted motor vehicles for disabled people and charities

Browse eligible cars for sale