Blackpool Road, Preston, Lancs, PR4 0XL
01772 685949

VAT Exemption for Disability Adapted Motorhomes

Print Friendly, PDF & Email

Motorhomes that are permanently and substantially modified to become a disabled mobility vehicle can receive full VAT exemption. The National Caravan Council has released new guidelines for motorhome dealers with regards to VAT exemption for motorhomes that are adapted as disability mobility vehicles. These rules and checks that dealers are required to carry out ensure that eligible people can access this exemption.

The rules also ensure that dealers cannot provide VAT exempt motorhomes to ineligible customers.

Not sure if you would qualify? We have put together a brief guide to help you below. If there’s anything else you’d like to know, our friendly motorhomes team will be more than happy to take your queries.

Who is eligible for VAT exemption on a motorhome?

  • A disabled wheelchair user who normally uses a wheelchair (electrically powered or otherwise) for their mobility.
  • A disabled person with a degenerative condition such as multiple sclerosis, who uses a wheelchair when their condition requires it.
  • A lower limb amputee.
  • Any person who uses a stretcher for transportation due to their disability.
  • A charity who intends to make the motorhomes available to individuals who meet the above criteria, for their domestic or personal use.

Please note, if you are a mobility scooter user or you occasionally uses a wheelchair for e.g. visiting a shopping centre, or are temporarily disabled due to conditions such as a broken leg, you will not be eligible. 

Our team will happily answer any queries you might have

I am a carer or family member of a qualifying disabled person. Can I make the purchase on their behalf?

A qualifying disabled person does not necessarily have to be able to purchase or drive the motorhome themselves in order to benefit from the VAT exemption. The HMRC fortunately recognises that an inability to drive or purchase a motorhome should not deny you the opportunity to enjoy the freedom it can provide. As such, an immediate family member or a designated carer would be able to purchase the motorhome on your behalf.

 

What is classed as a permanent adaption?

Adaptations to the vehicle must be permanent and substantial and significantly change the motorhome. They should meet the needs of the disabled wheelchair user so they can enter and exit, travel in and drive it, and, in the case of a motorhome, use it for leisure accommodation purposes.

Adaptations which are eligible can include:

  • those which are bolted or welded to the vehicle’s body or chassis of the motorhome
  • those which are wired into its electrics
  • re-configuring of the lay-out to create enough room for a wheelchair
  • installation of a permanently fitted ramp or lift to allow access into the motorhome.

Please note, adaptions such as bike racks, attaching trailers and the additions of parking sensors will not be VAT exempt. Temporary additions such as detachable ramps do not qualify for VAT exemption.

 

I am not a wheelchair user, but I do need to permanently alter my motorhome so I can use it with my disability. Would it be VAT exempt?

The motorhome itself would not have zero VAT. However, the permanent changes that you make to the motorhome will be exempt from VAT.

Is there a limit on how many adapted vehicles an eligible person can purchase?

Yes. An eligible person can only purchase one adapted vehicle within a 3 year period. If you were to purchase an additional adapted vehicle within that time you would be required to pay full VAT on that additional vehicle.

If your vehicle is stolen, written off or your condition alters to make the vehicle unsuitable within the 3 year period this restriction can be lifted. The restriction does not apply to the hire of an adapted vehicle for trips.

Is repair work on an adapted vehicle VAT exempt?

Repair work on a vehicle purchased with the VAT exemption can have repair work carried out without paying VAT on that work. You should always bring a copy of your original invoice to any dealer you are engaging for the repair work to confirm the VAT exemption. They should keep a photocopy of this for their records.

If you think you might be eligible for VAT exemption on a motorhome and would like to know more, contact us today on 01772 685949.

Comments (2)

Can I get VAT relief for a new caravan mover, as the one I have came with the caravan but now needs replacing.

Charlotte Campbell

Hi Mr Burch, a motor mover would not come under VAT exemption because it is commonly used by non-disabled people as well as disabled (even though it is undoubtedly very useful, and in some cases essential, for those with a registered disability).

HMRC ruling on VAT-exempt products is as follows:

The original intention of the product’s designer was to produce an appliance or equipment solely to meet the needs of people with one or more disability.

You cannot buy goods that are designed for use by disabled and non-disabled people alike VAT-free. Goods that are bought to be used by or that are mainly bought by disabled people cannot be bought without VAT unless they’re designed solely for use by disabled people.

For example, general purpose equipment such as an air conditioning device, a reclining chair or an orthopaedic bed might benefit a disabled person but cannot be bought VAT-free because they’re not designed solely for use by a disabled person.

I hope this helps answer your question – if you need it, there is more information at https://www.gov.uk/guidance/vat-relief-on-certain-goods-if-you-have-a-disability

Leave a comment

This site uses Akismet to reduce spam. Learn how your comment data is processed.