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KEY POINTS
- FA 2017 changed the VAT rules on zero-rating for adapted motor vehicles.
- Subject to conditions relief is limited to one vehicle every three years.
- Confusion remains for genuine users of the relief.
- What does ‘substantially and permanently’ adapted mean in this context?
- Would an external adaptation of the vehicle qualify for zero-rating?
Making it through to the much-shortened Finance Act 2017 were changes to the rules under which the supply of an adapted motor vehicle to a disabled person may be zero-rated for VAT. FA 2017 s 16 and Sch 7 introduced amendments to VATA 1994 Sch 8 Gp 12 with effect from 1 April 2017.
These changes were intended to counter abuse involving minimal adaptations being fitted to high-end cars that were later...
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