# Finance Act 2017, 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.”

---
Source: https://www.legislation.gov.uk/ukpga/2017/10/schedule/7/paragraph/1 (the official version)
Page: https://openlegislation.uk/finance-act-2017/schedule-7/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.