# Value Added Tax Act 1994, Paragraph 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.

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