The Value Added Tax (Vehicles Designed or Adapted for Handicapped Persons) Order 2001

3.  After item 2 there shall be inserted—

“2A   The supply of a qualifying motor vehicle—

(a) to a handicapped person—

(i) who usually uses a wheelchair, or

(ii) who is usually carried on a stretcher,

for domestic or his personal use; or

(b) to a charity for making available to such a handicapped person by sale or otherwise, for domestic or his personal use.”.