Reliefs
Tertiary legislation about VAT relief on adapted motor vehicles for disabled people and charities, including certificates.
The following has force of law under Note (5Q) of Group 12 to Sch 8 of VATA and was originally published in VAT Notice 1002 (and form VAT1617A).
1. Information suppliers must give HMRC
Suppliers of adapted motor vehicles (including motor dealers and finance houses) must send information to HMRC about all their supplies of zero-rated adapted motor vehicles.
Suppliers should submit this information to HMRC using form VAT1617A.
Information must be sent to HMRC no later than 12 months after each individual sale of a zero-rated motor vehicle. Suppliers may, however, find it more convenient to submit this information to HMRC, using form VAT1617A, each time a zero-rated supply is made.
Any sales of adapted motor vehicles that you do not zero rate will not need to be included in information that you send to HMRC.
2. Getting customer eligibility declarations
The following has force of law under Note (5R) of Group 12 to Sch 8 of VATA and was originally published in VAT Notice 1002 (and form VAT1617A).
The disabled person or their nominated representative must complete the customer eligibility declaration (VAT1615A) and give you a copy.
You should keep the customer eligibility declaration and any supporting documents as part of your records. You should keep records of any questions asked and why the answers provided by the customer were considered credible or not. You should send a copy of the customer eligibility declaration to HMRC within 12 months of the date of the sale of the zero-rated adapted motor vehicle.