Extended VAT relief: on adapted motor vehicles for disabled people and charities (VAT Notice 1002) – GOV.UK

Extended VAT relief

Extended VAT relief

So, after all the doom and gloom that our political parties have petulantly thrown at us, At least for disabled people, there is a small light at the end of the tunnel. Of course, this comes in the form of extended VAT relief.

UK VAT relief for disability equipment, including wheelchairs and mobility scooters

VAT Relief on Mobility Parts

In the UK, disability equipment, including wheelchairs and mobility scooters, may be eligible for VAT relief if they are designed specifically for personal or domestic use by individuals who are disabled or chronically sick.

This means that the equipment must be used mainly by the disabled person themselves, rather than by someone else on their behalf. If the equipment meets these requirements, the disabled person or their representative may be able to claim back any VAT that was paid on the purchase price.

To claim VAT relief on disability equipment, you will need to provide proof of your eligibility. This can include a doctor’s letter or a Disability Living Allowance award notice. You may also be asked to complete a VAT relief form, which you can obtain from the retailer or the HM Revenue & Customs website.

It’s important to note that VAT relief on disability equipment is only available to individuals

hence, not to businesses or organisations. If you are purchasing the equipment on behalf of a disabled person, you will not be able to claim Extended VAT relief unless you are acting as the disabled person’s representative.

So, all the relevant information can be found on the government web site linked at the bottom of my article. This is, in my opinion, good news. Batteries fitted to certain types of vehicles will be exempt from VAT. similar to how electric wheelchair batteries can be purchased VAT-free.

AGM batteries can be purchased without VAT, provided the wheelchair owner is registered disabled.

Short form filled in by us to claim VAT exemption ! Extended VAT relief

All our customers have to do is inform us of the name and address of the registered person and provide details about the illness. As a result, owners of modified vehicles can now reclaim extended VAT relief on batteries purchased. Of course, by filling out the appropriate VAT exemption form on our website. Below is an extract from the government regulations that I think covers replacement batteries. This includes converted car batteries, van batteries, and even motorhome batteries.

“The repair or maintenance of an adapted motor vehicle can be zero-rated when the work relates to a vehicle (or an adaptation to a vehicle) that was eligible for zero rating when it was bought or supplied.”

If you take the vehicle for repair or maintenance to a third-party garage, you will need to produce the original purchase invoice for the vehicle or adaptation to confirm that it had previously been supplied at the zero rate.

Suppliers that did not supply the vehicle will need to check the original invoice

for the purchase of the vehicle to confirm that it was supplied at the zero rate. You should keep a copy for your records”.

Find out how to apply for Extended VAT relief on adapted motor vehicles, if you’re eligible to buy these vehicles, and the evidence you need to supply them.

Prices for batteries for electric wheelchairs and mobility scooters that are VAT-free can result in significant savings. This initiative is specifically designed to keep mobility and independence accessible to everyone. If you qualify, don’t wait to take advantage of this benefit. Your retailer can help you understand the process and ensure that you get the VAT-free pricing you deserve.

No obstacle should ever stand in the way of your mobility and freedom on your life’s journey.

So let us seize this opportunity together and keep the wheels turning!

VAT-free prices, electric wheelchair batteries, mobility scooter batteries, VAT relief, Value Added Tax, low-cost mobility aids, personal use, written declaration, independence, freedom, mobility, exploration

Source: VAT relief on adapted motor vehicles for disabled people and charities (VAT Notice 1002) – GOV.UK

eric roberts
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