# Value Added Tax Act 1994, Paragraph 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.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/8/part/II/chapter/12/paragraph/2A (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-8/part-II/chapter-12/paragraph-2A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.