Draft Finance Bill 2017: VAT: zero-rating of adapted motor vehicles

This draft Finance Bill clause and schedule proposes restricting the availability of zero-rating for the purchase of an adapted motor vehicle for eligible disabled users to one every three years. While the LITRG understand that this is designed to counter abuse of the current law, we believe that the proposals may equally prevent genuine users from obtaining relief. Furthermore, additional burdens will be faced by claimants if they have to satisfy HMRC over the suitability of their vehicle, for example.