# The Value Added Tax (Vehicles Designed or Adapted for Handicapped Persons) Order 2001, Article 3


After item 2 there shall be inserted—
“2A The supply of a qualifying motor vehicle—
(a) to a handicapped person—
(i) who usually uses a wheelchair, or
(ii) who is usually carried on a stretcher,
for domestic or his personal use; or
(b) to a charity for making available to such a handicapped person by sale or otherwise, for domestic or his personal use.”.

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Source: https://www.legislation.gov.uk/uksi/2001/754/article/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-vehicles-designed-or-adapted-for-handicapped-persons-order-2001/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.