You can use this form to claim relief from VAT if all four following conditions are met:
- the individual purchasing the vehicle (or for whom the vehicle is being purchased) is normally a wheelchair user
- the adapted motor vehicle is being purchased for the wheelchair user’s personal and domestic use
- the vehicle has been permanently and substantially adapted to meet the wheelchair user’s individual requirements
- the individual purchasing the vehicle (or for whom the vehicle is being purchased) hasn’t (since 1 April 2017) obtained a VAT free vehicle under this relief in the past 3 years
Source: HMRC