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Zero Rate VAT


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Would a person who had been diagnosed with MS and also has had triple heart bypass, but is still able to work in a managerial role be eligible for 0 rate vat on purchasing a vehicle. They are restricted in walking long distances, affected by cold weather, cannot travel in aeroplanes, cannot get standard travel insurance. At present they do not need to use a whhelchair but that could change at any time.

 

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This is a very complex issue as far as

Is the item specifically for a disabled person (eg Wheelchair)

Has the item been adapted specifically (eg car adaptations)

etc.

You could be eligible for one item , but not another.

Start Here

 

VAT relief on products and services for disabled people : Directgov - Disabled people

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2.2 What is a wheelchair user?

For the purposes of this relief a wheelchair user is anyone who has to use a

wheelchair (electrically powered or otherwise) in order to be mobile.

A disabled person with a degenerative condition, such as multiple sclerosis, who

does not need to use a wheelchair all the time, but only when the condition requires

it, also qualifies as a wheelchair user.

A person who only occasionally uses a wheelchair such as:

when visiting a shopping centre or gardens; or

temporarily because he has a broken leg

is not considered to normally use a wheelchair and is not eligible for the relief.

 

 

 

Then their form excludes people with degenerative diseases who may use a wheelchair occassionally or when the condition gets worse after diagnosis.

 

I declare that

I am chronically sick or have a disabling condition by reason of:

(give full and specific description of your condition)

the adapted vehicle is for my personal use

I usually use a wheelchair or stretcher to be mobile.

So if you have MS and do not currently "usually use a wheelchair" are you not eligible?

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