Consultation outcome

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

• From: HM Revenue & Customs
• Published: 30 June 2014
• Last updated: 17 December 2014 — See all updates

This consultation has concluded

Read the full outcome

VAT relief on substantially and permanently adapted motor vehicles for disabled wheelchair users - summary of responses

PDF, 210 KB, 15 pages

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Detail of outcome

This response document sets out the government’s response to proposals to reform the VAT relief within European law. The responses received are summarised and a full list of respondents is included, but where appropriate the names and personal or commercially sensitive information has been redacted.

The government has heard the concerns voiced during the consultation and is grateful for the constructive and informative suggestions it received.

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Original consultation

Summary

Reform of the VAT zero rate relief on motor vehicles that have been substantially and permanently adapted for use by a disabled wheelchair user

This consultation ran from
11:30am on 30 June 2014 to 5pm on 19 September 2014

Consultation description

This consultation seeks views on proposals to reform the VAT relief within European law. General comments about the relief will be welcome in addition to any responses to the questions raised in this document.

Documents

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

PDF, 256 KB, 26 pages

This file may not be suitable for users of assistive technology.

Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Published 30 June 2014
Last updated 17 December 2014 + show all updates

1. 17 December 2014

   Summary of responses published

2. 30 June 2014

   First published.