VAT: zero-rating of adapted motor vehicles – Finance (No 2) Bill 2017

The LITRG comments on, and offers further exceptions to, the measure that proposes to restrict purchases of zero-rated adapted vehicles to one per eligible person every three years. Our suggestions include ensuring that there is a specific right of appeal for a disabled user applying for a further vehicle based upon a change in their condition, should HMRC refuse to allow the relief. We also suggest that the law be made clear that the purchaser can be another person acting on the disabled person's behalf and that the legislation be subject to a post-implementation review, and that a call for evidence is held on how the relief can be updated.