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

The supply of a qualifying motor vehicle (other than a motor vehicle capable of carrying more than 12 persons including the driver) to a charity for making available, by sale or otherwise to a person to whom paragraph (3) applies, for domestic or the person's personal use. A motor vehicle is a “qualifying motor vehicle” for the purposes of this item if it is designed or substantially and permanently adapted to enable a disabled person to whom paragraph (3) applies 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