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HM Revenue and Customs Brief 34/12


HM Revenue and Customs -Tax Authorities

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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.

Download VAT 1615 'About purchasing zero-rated adapted vehicles (Guidance for customers)' (PDF 507K)

Download 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

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