{
  "url": "https://openlegislation.uk/finance-act-2017/schedule-7/paragraph-1",
  "json_url": "https://openlegislation.uk/finance-act-2017/schedule-7/paragraph-1.json",
  "legislation": "ukpga/2017/10",
  "legislation_title": "Finance Act 2017",
  "legislation_url": "https://openlegislation.uk/finance-act-2017",
  "path": "schedule/7/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "(1) In Schedule 8 to VATA 1994 (zero-rating), Group 12 (drugs, medicines, aids for the handicapped etc) is amended as follows.\n(2) For item 2A substitute—\n“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—\n(a) the motor vehicle is a qualifying motor vehicle by virtue of paragraph (2) or (3),\n(b) P is a disabled person to whom paragraph (4) applies, and\n(c) the vehicle is supplied for domestic or P's personal use.\n(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.\n(3) A motor vehicle is a “qualifying motor vehicle” by virtue of this paragraph if—\n(a) it has been substantially and permanently adapted to enable a person to whom paragraph (4) applies to travel in it, and\n(b) the adaptation is necessary to enable P to travel in it.\n(4) This paragraph applies to a disabled person—\n(a) who usually uses a wheelchair, or\n(b) who is usually carried on a stretcher.\n2B (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.\n(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.\n(3) This paragraph applies to a disabled person—\n(a) who usually uses a wheelchair, or\n(b) who is usually carried on a stretcher.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2017/10/schedule/7/paragraph/1",
    "retrieved_at": "2026-10-29T09:05:39.776683+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}