Hi,
So I'll try again ...
VAT RELIEF ON MOTOR VEHICLES
1. You can purchase a motor vehicle, VAT free, when all the following conditions are met.
1.1. The motor vehicle is supplied to a disabled person who normally uses a wheelchair to be mobile.
1.2. The vehicle is permanently and substantially adapted.
1.3. The vehicle is for the domestic or personal use of the disabled wheelchair user, and
1.3.1. the supplier has been given a completed declaration, Form VAT1615A, which confirms eligibility.
2. DEFINITION OF WHEELCHAIR AND WHEELCHAIR USER.
2.1. In legal terms, a wheelchair is a chair on wheels for disabled people, which is either manually, or electrically powered.
2.2. A mobility scooter is not a wheelchair for VAT purposes.
2.3. A wheelchair user is any disabled person who normally uses a wheelchair in order to be mobile.
2.4. A person who occasionally uses a wheelchair is not eligible.
2.5. For further information, please see the HMRC leaflet about purchasing zero-rated adapted vehicles for Customers, Dealers, and Suppliers.
2.6. Phone the VAT Disabled Reliefs Helpline on 0300 123 1073, select option 3.
The helpline is open Monday to Friday, from 8AM to 5PM.
2.7. Contact HMRC by secure email, on ...
http://www.hmrc,gov.uk/charities/vat-relief-disabled.htm
3. MOBILITY SCOOTERS and POWERED WHEEL CHAIRS
3.1. In legal terms, a wheelchair is a chair on wheels for disabled persons, which is either manually propelled, or electrically powered.
3.2. A mobility scooter is not a wheelchair for VAT purposes.
3.3. A Wheelchair User is any disabled person who normally uses a wheelchair to be mobile. A person who occasionally uses a wheel chair is not eligible.
3.4. Phone the Disabled Reliefs Helpline on 0300 123 1071, and select option 3.