{
  "url": "https://openlegislation.uk/value-added-tax-vehicles-designed-or-adapted-for-handicapped-persons-order-2001/note",
  "json_url": "https://openlegislation.uk/value-added-tax-vehicles-designed-or-adapted-for-handicapped-persons-order-2001/note.json",
  "legislation": "uksi/2001/754",
  "legislation_title": "The Value Added Tax (Vehicles Designed or Adapted for Handicapped Persons) Order 2001",
  "legislation_url": "https://openlegislation.uk/value-added-tax-vehicles-designed-or-adapted-for-handicapped-persons-order-2001",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order, which comes into force on 1st April 2001, amends Group 12 of Schedule 8 to the Value Added Tax Act 1994 (c. 23) (“the Act”).\nArticle 2 of the Order amends paragraph (f) of item 2 of Group 12 of Schedule 8 to the Act, to increase the size of the vehicles eligible for the zero rate from those carrying a total of 6 persons, to those carrying a total of 12 persons.\nArticles 3 and 6 of the Order make provision for the zero-rating of supplies of vehicles carrying up to 12 persons and designed, or substantially and permanently adapted, to enable a wheelchair or stretcher user to travel in the vehicle without the need to be in a wheelchair or on a stretcher.\nArticle 4 makes provision for the zero-rating of repair and maintenance services for these vehicles and article 5 applies the zero rate where the vehicles are let out on hire.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/754/note",
    "retrieved_at": "2026-10-29T07:59:06.654200+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}