VATNMT5350 - Purchasing a new means of transport in another member-state and bringing it to the UK: vehicles and ship adapted for use by a disabled person

Note: The content of this manual applied up until 31 December 2020. Any content still applying to Northern Ireland after this date can be found in the VAT New Means of Transport Northern Ireland (VATNINMT) manual.

VAT relief for an adapted vehicle or boat acquired from another member-state by a disabled person resident in the UK

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Provided the same conditions are met to enable the supply of the adapted vehicle/boat to a disabled person to be zero-rated, if it had been supplied in the UK the acquisition will be relieved of VAT.

It is important that the necessary adaption to the means of transport occurs prior to the acquisition into the UK and this was confirmed in the tribunal case of Sister Elly Maria Pantekoek (VTD 17765). Sister Pantekoek acquired an unadapted car into the UK which was sent immediately to a specialist workshop for the adaption to be done. However, because at the time of entry to the UK the vehicle was not adapted VAT was correctly charged.

You can find more information about means of transport for the disabled in

• Notice 701/7 Reliefs for disabled people,
• Notice 701/59 Motor vehicles for disabled people and
• VRDP - VAT Relief for disabled people.

There is no similar relief available for aircraft.