VAT Free MH'S Forums

Patrick49

Here is a link to the relevant HMRC Public Notice on the subject - remember, though that this is only HMRC's interpretation of the law.

DABurleigh

Patrick,

Yes, identical to that link in my first post on this thread (but in pdf).

Dave

DJP

3.4 What is a ‘substantial’ adaptation?
A substantial adaptation enables a wheelchair user to use a vehicle which he could not use before it was adapted. For example, a spinner device, such as a knob on a steering wheel, may not seem substantial to an able bodied person but it would be substantial for a disabled wheelchair user who could not otherwise drive the vehicle.

top ^3.5 Examples of adaptations
The following are examples of adaptations for the carriage of a disabled wheelchair user:

a swivel seat;
a hoist to lift a wheelchair into or onto the vehicle;
a box for the wheelchair, which is fitted to the top or the back of the vehicle;
adaptations that enable a wheelchair user to drive the vehicle, such as a push/pull brake and accelerator, hand controls or other aids that operate the primary driving controls; and
infra-red control unit that operates the secondary controls.
This is not an exhaustive list.

The following are not adaptations for the carriage of a disabled wheelchair user:

the fitting of a roof rack or standard roof box;
the attachment of a trailer to the back of a vehicle; or
the fitting of automatic transmission;
because they are for general use and not specifically designed for disabled people.

This is not an exhaustive list.

As you say it's down to interpretaion of the rule.
A knob on the wheel is considered a substaional modification as is a swivel seat and a box to carry the wheelchair in. Not substantial in my opinion but may satisfy some people.

mickyc

I recently enquired about an upgrade/replacement motorhome at a large local dealer. The first question I was asked by the salesman was

"do you have any disabled relatives?"

When I replied "no", he said thats a shame,

"I could have saved you thousands"

subaru

Peter, JCM.
How did you get on with the inspection did the vat want the money from you or the customer in the end ??

some-where-in-oxford

JohnsCrossMotorHomes

Grath · Last edited by Grath on Sun Jul 13, 2008 8:00 pm; edited 1 time in total

Last year when we changed our Motorhome we went to a certain dealer west of the M6 from Staffordshire and we were offered a VAT free motorhome. Not just offered but pushed.
We were told that any relation, no matter how distant and no matter what the disability was as long as he/she had a orange badge in their car.
It was so tempting but it was too good to be true. I checked into it on various web sites and what I found was that the disabled person has to be confined to a wheel chair or stretcher and any other disability would not qualify.
The particular dearer told me that my relative with cronic asthma would qualify and that all I had to do was sign the form.
I declined as I suspected that the VAT man could chase me for the unpaid VAT plus interest plus a hefty fine.
At least I can sleep at night.
edit,
Oh the dealer told me that all we had to do was take the disabled person out in the M/H once per year

subaru

So are you saying there is no come back on the dealer whatsoever, its all down to the purchaser?

Grath

It was so tempting as we could have got the M/H of our dreams that we could otherwise not afford Embarassed