Zero-Rate VAT for Disabled Customers Looking to Buy a New Motorhome

HMRC has introduced new rules which came into force this month to provide greater clarify over tax relief to motorhomes for disabled customers.

Although customers have been able to purchase motorhomes at a reduced VAT rate for several years on the condition the vehicle adaptions must be “substantial and permanent” there has been quite a lot of uncertainty for customers whether they would qualify under the rules.

For dealers too some have been unclear whether they are able to supply a vehicle at a zero VAT rate, some customers have found the availability of suitable disabled access motorhomes has become increasingly difficult during this time.

The clarity the new rules have brought has been widely welcomed by the motorhome industry.

A new HMRC “customer declaration for zero-rated VAT supply of an adapted motor vehicle” form has been introduced which customers must complete to check their eligibility.

Download the customer declaration for zero-rated VAT supply of an adapted motor vehicle.

Relief from VAT is now only available provided the following four conditions are met;

  • The individual purchasing the vehicle (or for whom the vehicle is being purchased) is normally a wheelchair user.
  • The adapted motor vehicle is being purchased for the wheelchair user’s personal and domestic use.
  • The Vehicle has been permanently and substantially adapted to meet the wheelchair user’s individual requirements.
  • The individual purchasing the vehicle (or for whom the vehicle is being purchased) hasn’t (since 1 April 2017) obtained a VAT free vehicle under this relief in the past 3 years (unless exceptions to the three-year rule apply)

If you would like to speak to an experienced advisor about the adaptions and conversions that are available to you as a wheelchair user please contact Brook Miller Mobility. Help can also be provided if you are uncertain about the new rules or need help to complete the new VAT exemption form.

Having been established in 1998, we have a history of excellence and dedication in providing solutions to a multitude of mobility problems and have a large showroom and workshop in Elland, West Yorkshire.

Earlier in 2017, we launched our new disabled access motorhome; The Liberation. In partnership with RP Motorhomes based in Harrogate, headed up by Steve Young.  Along with his team of master craftsmen; he offers an unrivalled prestige conversion. Steve’s passion for perfection is laid bare in every model that leaves his showroom, as he personally works on, and inspects every motorhome.

The specific adaptions which are highly customised to each individual user’s needs are then completed within the Brook Miller Mobility workshop.

Options Include:

  • Electric Handbrake

A simple toggle switch mounted on the dashboard allows you to activate the on-off for the handbrake.

  • Hand controls

Different systems available but all allow hand controls for acceleration and braking systems.

  • Turny Seat

An electronic seating system that will turn to allow the wheelchair user to side transfer enabling them to drive the vehicle.

  • Person Hoist

A load bearing track is fitted into the roof of the vehicle allowing the disabled user to be transferred into either the bed or the shower

  • Boot Hoist

Situated in the rear garage allows for a small portable scooter to be lifted into the garage area.

  • Scooter Carrier

Fitted onto the rear tow bar allows larger scooters/wheelchairs to be carried externally saving on interior space.

  • Under Floor Lifts

Various choices essentially allow wheelchair access into the motorhome.

  • Steps

These can be fitted where a lift is not required and can be supplied in one or two-step formats.

For information on how to contact a member of our experienced advisors please click here. VAT exemption may also be available on other items such as stair lifts, please contact us for more information.