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VAT Exemption for Wheelchair Users |
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As a VAT registered Ford Dealer you are entitled to sell the new Galaxy Liberty to your customers free of VAT as the Jubilee converted Galaxy has been designed and permanently adapted for the carriage of a disabled person who is a wheelchair user. |
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'qualifying' purchaser can be:-
the actual wheelchair user OR the parent of a wheelchair user the family member of a wheelchair user the partner of a wheelchair user the guardian or carer of a wheelchair user AND . . . . . the vehicle is supplied for the domestic or personal use of the wheelchair user who may remain in their wheelchair or transfer to any seat within the converted vehicle |
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Note:
To qualify for exemption from VAT it is essential that the vehicle is
converted BEFORE invoicing the customer.
Both new and used
vehicles qualify under the scheme. |
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| Who else could qualify | Who does not qualify | |||||||||||||||
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The New Galaxy Liberty can also be supplied free of VAT to certain Registered Charities for the benefit of a specific disabled person or persons for domestic or personal use. |
Where
the vehicle has any commercial use the exemption does not apply.
For example : |
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| What proof of disability is required | How do you deal with the VAT | |||||||||||||||
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No formal
documentation or proof of disability is required other than a simple
written declaration from the customer confirming that the criteria is
fulfilled. |
It's very simple. You will reclaim VAT as normal on the base vehicle and the conversion. The customers invoice will be free of VAT ; you will then attach the VAT Exemption Form to your copy. | |||||||||||||||
