If you’re a wheelchair user buying an adapted vehicle for your own use, you can usually buy it with no VAT. Because we’re VAT registered, we apply the relief at the point of sale. You don’t pay VAT and claim it back later; it is simply never charged.
This page covers vehicles only. Other products and services for disabled people can also qualify; see HMRC’s guidance on VAT relief for adapted vehicles (Notice 1002).
Who qualifies for VAT relief on a WAV?
Under the Value Added Tax Act 1994, all four of these must apply:
- You usually use a wheelchair (or are usually carried on a stretcher) because of a long-term illness or disability.
- The vehicle is for your personal and domestic use, not for business.
- It has been substantially and permanently adapted so you can travel in it in your wheelchair, or get in, get out or drive.
- You haven’t bought another vehicle VAT-free under this relief in the last 3 years (the “3-year rule”).
How it works when you buy from us
Our website prices are shown excluding VAT, on the basis that most of our customers qualify.
- Choose your vehicle and agree the price.
- At delivery or collection, you sign an eligibility declaration (HMRC form VAT1615A). If you can’t sign it yourself, a nominated representative, such as a family member or carer, can sign for you.
- We send the supporting paperwork to HMRC (form VAT1617A). There’s nothing for you to claim.
The declaration is a legal statement, and HMRC can impose penalties if it’s untrue. If you’re unsure whether you qualify, ask us before you sign, or contact HMRC.
What if I don’t qualify, or want it for something else?
You can still buy any vehicle from us. Some customers buy a WAV to convert into a camper, carry e-bikes or take dogs out. In these cases we sell it under the second-hand margin scheme. That’s an accounting method on our side, and you don’t need to fill in any VAT forms.
For taxi or private hire use, the vehicle is also sold under the margin scheme, unless you’re VAT registered. Then we charge VAT and give you a VAT invoice.
Can a charity buy a WAV VAT-free?
Yes. A charity can buy a vehicle zero-rated if it has been substantially and permanently adapted to carry at least one disabled person in a wheelchair. The charity signs its own eligibility declaration.
The 3-year rule
Since 1 April 2017, you can only buy one adapted vehicle VAT-free every 3 years. This applies whether you buy outright or through a finance lease, and whether the vehicle was bought in the UK or imported. The 3 years run from the date the previous VAT-free vehicle was supplied to you or your nominated representative.
You can still buy another vehicle within 3 years, but you’ll pay VAT at the standard rate.
Exceptions to the 3-year rule
| Reason | Evidence | Who decides |
|---|---|---|
| Your vehicle was stolen | Police crime reference or insurer’s letter | Your supplier (us) |
| Destroyed or written off through no fault of your own | Insurer’s or garage’s write-off details | Your supplier (us) |
| Your condition has changed and the vehicle no longer suits you | Medical and personal details | HMRC, by letter |
For a change in condition, contact HMRC first. We can only zero-rate the sale once you have HMRC’s confirmation letter.
Questions about VAT on a WAV?
We’ve handled VAT relief paperwork for customers for over 25 years. Call 0333 200 8593 and we’ll talk you through it, or browse our wheelchair accessible vehicles. See also: financial help for buying a used WAV.
This page is general guidance, not tax advice. HMRC Notice 1002 is the official source.