HL Deb 21 July 1999 vol 604 c108WA
Lord Tebbit

asked Her Majesty's Government:

Whether there is any difference in the taxes levied upon a passenger vehicle modified for the use of disabled persons before being imported and those levied upon similar vehicles first imported and then modified in the United Kingdom. [HL3630]

Lord McIntosh of Haringey

Motor vehicles which have been designed, or substantially and permanently adapted, to carry a disabled person in a wheelchair or on a stretcher may be imported without customs duty and import VAT by a disabled person for his or her personal or domestic use. Charities which make such vehicles available to disabled people may also import them free of customs duty and import VAT, subject to Department of Trade and Industry approval.

Unadapted imported motor vehicles are liable to customs duty and import VAT at the standard rate. Subsequent adaptations to suit the condition of a disabled person may be zero rated for VAT purposes.

There is more information in Customs Notice 371, Goods for disabled people free of duty and VAT, and VAT Notice 701/7, VAT reliefs for people with disabilities.