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The Value Added Tax (Vehicles Designed or Adapted for Handicapped Persons) Order 2001
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- UK Statutory Instruments
- 2001 No. 754
- Article 6
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6. After Note (5K) there shall be inserted—
“(5L) A “qualifying motor vehicle” for the purposes of item 2A is a motor vehicle (other than a motor vehicle capable of carrying more than 12 persons including the driver)—
(a)that is designed or substantially and permanently adapted to enable a handicapped person—
(i)who usually uses a wheelchair, or
(ii)who is usually carried on a stretcher,
to enter, and drive or be otherwise carried in, the motor vehicle; or
(b)that by reason of its design, or being substantially and permanently adapted, includes features whose design is such that their sole purpose is to allow a wheelchair used by a handicapped person to be carried in or on the motor vehicle.”.
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