New HMRC rules for vehicle zero rated VAT — Scope | Disability forum
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New HMRC rules for vehicle zero rated VAT

I am in the process of purchasing a new car. For the last twenty years I have been accepted as eligible for vat exemption on the sale as I am a wheelchair user and the vehicles have been fitted with a wheelchair hoist. Under the new (2017) VAT notice 1002 (adapted motor vehicles for disabled). In sect 4.3, para 4, it appears that exemption may no longer apply to (normal) wheelchairs that can be folded. Has anyone had any experience of this rule please?

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