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Paragraph 2B F1F2

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(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.

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))