Schedule 8, Part II, Group 12, item 2A

The supply of a motor vehicle (other than a motor vehicle capable of carrying more than 12 persons including the driver) to a person (“P”) if— the motor vehicle is a qualifying motor vehicle by virtue of paragraph (2) or (3), P is a disabled person to whom paragraph (4) applies, and the vehicle is supplied for domestic or P's personal use. A motor vehicle is a “qualifying motor vehicle” by virtue of this paragraph if it is designed to enable a person to whom paragraph (4) applies to travel in it. A motor vehicle is a “qualifying motor vehicle” by virtue of this paragraph if— it has been substantially and permanently adapted to enable a person to whom paragraph (4) applies to travel in it, and the adaptation is necessary to enable P to travel in it. This paragraph applies to a disabled person— who usually uses a wheelchair, or who is usually carried on a stretcher.

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