VATNINMT5350 - Purchasing a new means of transport in an EU member state and bringing it to Northern Ireland: vehicles and ship adapted for use by a disabled person

VAT relief for an adapted vehicle or boat acquired into Northern Ireland from an EU member-state by a disabled person

See also VATNINMT6400 for details of risks in this area.

Provided the vehicle/boat meets the conditions for zero rating a supply of an adapted vehicle/boat to a disabled person the acquisition of an NMT 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. This was confirmed in the tribunal case of Sister Elly Maria Pantekoek (VTD 17765). Sister Pantekoek acquired an un-adapted 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 1002 Motor vehicles for disabled people and
• VAT reliefs for disabled people.

There is no similar relief available for aircraft.