Schedule 8, Part II, Group 12, item 15(2)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
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.
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Source: legislation.gov.uk · retrieved 2026-07-28