Form: Customer declaration for zero-rated VAT supply of an adapted motor vehicle (VAT1615A)

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

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