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Published on 19 September 2014

VAT relief on substantially and permanently adapted motor vehicles for disabled wheelchair users

A joint CIOT and LITRG response. We agree that something needs to be done to reduce the levels of fraud and abuse but not at the expense of the policy rationale – to mitigate the additional cost to people with disabilities of adapting motor vehicles for their use, not impose additional burdens on those genuinely entitled to relief.

The LITRG response can be found 


Meredith McCammond

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