Schedule 8, Part II, Group 12, item 15

The sale of a motor vehicle that had been let on hire on relevant benefit terms, where such sale constitutes the first supply of the vehicle after the end of the period of such letting. A vehicle has been let on hire on relevant benefit terms if— the letting on hire was to a disabled person in receipt of— a relevant disability benefit by virtue of entitlement to the mobility component of that benefit, an armed forces independence payment, or mobility supplement, the letting was for a period of not less than 3 years, the vehicle was unused at the commencement of the period of letting, and the consideration for the letting consists wholly or partly of sums paid to the lessor by a relevant authority on behalf of the lessee in respect of— the mobility component of a relevant disability benefit, armed forces independence payment, or mobility supplement. For the purposes of paragraph (2)— “relevant authority” means— the Department for Work and Pensions, the Ministry of Defence, the Scottish Ministers, or the Department for Communities in Northern Ireland; “relevant disability benefit” means— disability living allowance, personal independence payment, Child Disability Payment, Adult Disability Payment, or Scottish Adult Disability Living Allowance.

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Source: legislation.gov.uk · retrieved 2026-07-28