Wheelchair Accessible vehicles are VAT exempt. You can buy VAT free if you fill in an eligibility declaration form from the HMRC and if the vehicle has been converted prior to its first registration. You also won’t need to pay VAT on maintenance or repairs. In order to qualify for VAT relief, the vehicle you are buying must have been designed or permanently adapted for a disabled person. It has to be for personal use and cannot carry more than 12 people.
Vehicle tax – you can get a discount on your vehicle tax, or sometimes be completely exempt. Further information on vehicle tax exemption can be found at this web address.