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VAT Exemption for WAV Vehicles
Buying a VAT EXEMPT Wheelchair Vehicle
All wheelchair accessible vehicles listed on our website presume buyers (including private disabled buyers or qualifying charities) qualify for zero vat rating. Non-qualifying buyers will be required to pay additional vat on listed prices.
WavsGB are a VAT registered wheelchair accessible vehicle supplier, meaning we can offer wheelchair accessible vehicles, free from VAT charges as long as the vehicle has been identified as designed and permanently adapted for the use of a disabled person who is a wheelchair user.
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
- An individual purchasing on behalf of a disabled wheelchair user
- A charity purchasing a vehicle to be made available to a wheelchair user
The vehicle:
- Has been designed to enable a wheelchair user to travel in it
- Has been substantially and permanently adapted to enable a wheelchair user to travel in it.
Who does not qualify for VAT free wheelchair accessible vehicles?
Non-qualifying buyers, including but not limited to those listed below, will be required to pay additional VAT on listed prices.You are:
- An occasional wheelchair user
- A temporary wheelchair user
The vehicle:
- Is being used for commercial purposes (e.g. Taxi drivers, nursing homes)
- Is being purchased within three years of a previous purchase. The Three 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
Claim VAT relief on an adapted motor vehicle
For more information on Tax relief for wheelchair users see:
HMRC VAT Notice 1002: adapted motor vehicles for disabled people and charities
HMRC VAT Notice 1002: adapted motor vehicles for disabled people and charities