Paragraph 1

(1)

In Schedule 8 to VATA 1994 (zero-rating), Group 12 (drugs, medicines, aids for the handicapped etc) is amended as follows.

(2)

For item 2A substitute—

2A
(1)
The supply of a motor vehicle (other than a motor vehicle capable of carrying more than 12 persons including the driver) to a person (“P”) if—
(a)
the motor vehicle is a qualifying motor vehicle by virtue of paragraph (2) or (3),
(b)
P is a disabled person to whom paragraph (4) applies, and
(c)
the vehicle is supplied for domestic or P's personal use.
(2)
A motor vehicle is a “qualifying motor vehicle” by virtue of this paragraph if it is designed to enable a person to whom paragraph (4) applies to travel in it.
(3)
A motor vehicle is a “qualifying motor vehicle” by virtue of this paragraph if—
(a)
it has been substantially and permanently adapted to enable a person to whom paragraph (4) applies to travel in it, and
(b)
the adaptation is necessary to enable P to travel in it.
(4)
This paragraph applies to a disabled person—
(a)
who usually uses a wheelchair, or
(b)
who is usually carried on a stretcher.
2B
(1)
The supply of a qualifying motor vehicle (other than a motor vehicle capable of carrying more than 12 persons including the driver) to a charity for making available, by sale or otherwise to a person to whom paragraph (3) applies, for domestic or the person's personal use.
(2)
A motor vehicle is a “qualifying motor vehicle” for the purposes of this item if it is designed or substantially and permanently adapted to enable a disabled person to whom paragraph (3) applies to travel in it.
(3)
This paragraph applies to a disabled person—
(a)
who usually uses a wheelchair, or
(b)
who is usually carried on a stretcher.