Paragraph 2A F1F2
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—
the motor vehicle is a qualifying motor vehicle by virtue of paragraph (2) or (3),
P is a disabled person to whom paragraph (4) applies, and
the vehicle is supplied for domestic or P's personal use.
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.
A motor vehicle is a “qualifying motor vehicle” by virtue of this paragraph if—
it has been substantially and permanently adapted to enable a person to whom paragraph (4) applies to travel in it, and
the adaptation is necessary to enable P to travel in it.
This paragraph applies to a disabled person—
who usually uses a wheelchair, or
who is usually carried on a stretcher.
Annotations
Textual amendments
- F1
Sch. 8 Pt. 2 Group 9 item 1 substituted (6.4.2013) by Finance Act 2012 (c. 14), Sch. 26 paras. 4(2), 7(2)
- F2
Sch. 8 Pt. 2 Group 12 items (2A)(2B) substituted for Sch. 8 Pt. 2 Group 12 items (2A) (with effect in accordance with Sch. 7 para. 9 of the amending Act) by Finance Act 2017 (c. 10), Sch. 7 para. 1(2)
Notes on Part II
Modifications
- C1
Sch. 8 Pt. 2 modified (temp. until 31.3.2027) (1.10.2026) by The Value Added Tax (Supplies of Domestic Electricity) Order 2026 (S.I. 2026/987), arts. 1(1), 3(3) (with art. 1(2))
Notes on Chapter Group 12— Drugs, medicines, aids for the disabled,
Textual amendments
- F2
Word in Sch. 8 Pt. 2 Group 12 heading substituted (with effect in accordance with Sch. 7 para. 9 of the amending Act) by Finance Act 2017 (c. 10), Sch. 7 para. 7(c)
Modifications
- C1
Sch. 8 Pt. 2 Group 12 modified (temp.) (9.10.2023) by The Value Added Tax (Drugs and Medicines) Order 2023 (S.I. 2023/1006), arts. 1(1), 2 (with art. 1(2))