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The Value Added Tax (Vehicles Designed or Adapted for Handicapped Persons) Order 2001

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Explanatory Note

(This note is not part of the Order)

This Order, which comes into force on 1st April 2001, amends Group 12 of Schedule 8 to the Value Added Tax Act 1994 (c. 23) (“the Act”).

Article 2 of the Order amends paragraph (f) of item 2 of Group 12 of Schedule 8 to the Act, to increase the size of the vehicles eligible for the zero rate from those carrying a total of 6 persons, to those carrying a total of 12 persons.

Articles 3 and 6 of the Order make provision for the zero-rating of supplies of vehicles carrying up to 12 persons and designed, or substantially and permanently adapted, to enable a wheelchair or stretcher user to travel in the vehicle without the need to be in a wheelchair or on a stretcher.

Article 4 makes provision for the zero-rating of repair and maintenance services for these vehicles and article 5 applies the zero rate where the vehicles are let out on hire.

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