# The Value Added Tax (Vehicles Designed or Adapted for Handicapped Persons) Order 2001, Article 6


After Note (5K) there shall be inserted—
“(5L) A “qualifying motor vehicle” for the purposes of item 2A is a motor vehicle (other than a motor vehicle capable of carrying more than 12 persons including the driver)—
(a) that is designed or substantially and permanently adapted to enable a handicapped person—
(i) who usually uses a wheelchair, or
(ii) who is usually carried on a stretcher,
to enter, and drive or be otherwise carried in, the motor vehicle; or
(b) that by reason of its design, or being substantially and permanently adapted, includes features whose design is such that their sole purpose is to allow a wheelchair used by a handicapped person to be carried in or on the motor vehicle.”.

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Source: https://www.legislation.gov.uk/uksi/2001/754/article/6 (the official version)
Page: https://openlegislation.uk/value-added-tax-vehicles-designed-or-adapted-for-handicapped-persons-order-2001/article-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.