by Tom Leaning
The NCC, the trade body representing the UK’s leisure vehicle industry, has welcomed new HMRC rules on VAT relief available on motorhomes (and other motor vehicles) adapted for disabled wheelchair users, which came into force this month.
The NCC’s Deputy Director General, Alicia Dunne, explains why this is good for both motorhome dealers and for disabled customers.
She said: “While motorhomes have been available at a reduced VAT rate for a number of years, some dealers were uncertain about when they were able to supply a vehicle at zero-rate VAT.
“The new HMRC rules on VAT relief clearly state that it must be a ‘substantial and permanent adaptation’ to be eligible to be zero-rated, and the vehicle must be supplied to a disabled person who normally uses a wheelchair for their mobility. A disabled person with a degenerative condition such as multiple sclerosis, who uses a wheelchair when their condition requires it, or a lower limb amputee is also eligible.
“The motorhome industry welcomes the clarification, and there are newly-introduced mandatory HMRC eligibility declaration forms the customer needs to fill in. Through these, a disabled person, or their nominated representative, can claim zero-rated relief on their motorhome purchase.
“Motorhomes are often converted by smaller, specialist companies and some are able to supply a vehicle highly customised to an individual user’s needs. The inclusion of such aids as a permanently fitted ramp or lift to allow access, reconfiguring of the lay-out to create room for a wheelchair, hoists and specialised bathrooms and toilets are all possible within a motorhome.
“Most importantly, motorhomes can facilitate stress-free holidays and a greater degree of freedom for the wheelchair user.”
For more details about the new HMRC rules, and to download the form to officially apply, visit this link: www.gov.co.uk
