vat exemption guidelines

VAT Exemptions for Wheelchair Users

Providing you are renting a wheelchair accessible vehicle for the non commercial benefit of a disabled wheelchair user you will not have to pay VAT on your hire charges as our bespoke vehicles have been designed and permanently adapted for the carriage of a disabled person who is a wheelchair user. 

The 'qualifying' hirer can be either :-

the actual wheelchair user OR
the parent of a wheelchair user
the family member of a wheelchair user
the partner of a wheelchair user
the guardian or carer of a wheelchair user

. . . . where the vehicle is supplied for the domestic or personal use of the wheelchair user who may remain in their wheelchair or transfer to any seat within the converted vehicle 

 

(Download a VAT Exemption Form)

Who else could qualify
RentaWAV adapted vehicles can also be supplied free of VAT to certain Registered Charities for the benefit of a specific disabled person or persons for domestic or personal use.

Who does not qualify 
Where the vehicle has any commercial use the exemption does not apply. For example : Nursing Homes, Taxi Operators & Local Authorities who may reclaim VAT in the normal way if registered.

What proof of disability is required
No formal documentation or proof of disability is required other than a simple written declaration from the customer confirming that the criteria is fulfilled.

VAT advice from HMRC notice 701/59