HM Revenue and Customs Brief 34/12
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Issued 11 December 2012
Purpose of this Brief
To note that, from 30 November 2012 HM Revenue &
Customs (HMRC) is withdrawing VAT Notice 701/59 (March 2002) Motor
vehicles for disabled people and replacing it with two new customer and
dealer orientated help-sheets.
All VAT-registered motor vehicle dealers and their agents and
any customers who may be considering the purchase of a zero-rated,
adapted motor vehicle or boat under this disability scheme.
The VAT zero rate relief for adapted motor vehicles for
wheelchair users allows regular wheelchair users to purchase a motor
vehicle that has been specifically designed or adapted to enable them
to enter and drive (or otherwise be carried in) the vehicle at the zero
rate of VAT, provided that the vehicle is for the domestic and personal
use of the wheelchair user.
The current Notice is now ten years old and does not fully
reflect HMRC's interpretation of the law.
What is changing?
Two new help sheets have replaced the VAT Notice 701/59. One
is aimed at dealers who sell vehicles and the other provides
information and qualifying conditions for members of the public who are
considering a purchase under this scheme.
The content of the new material remains largely unchanged from
that contained in VAT Notice 701/59.
VAT 1615 'About purchasing zero-rated adapted vehicles (Guidance for
customers)' (PDF 507K)
VAT 1616 'About purchasing zero-rated adapted vehicles (Guidance for
suppliers)' (PDF 1.3MB)
About the Author
© Crown Copyright 2012.
A licence is needed to reproduce this article and has been republished
for educational / informational purposes only. Article reproduced by
permission of HM Revenue & Customs.
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Article Published/Sorted/Amended on Scopulus 2012-12-19 09:04:13 in Tax Articles