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PARLIAMENTARY WRITTEN QUESTION
(11 December 2024)

Question Asked

To ask the Chancellor of the Exchequer, for what reason it is her policy to exclude accessible taxi vehicles from the VAT exemption for disability-adapted motor vehicles.

Asked by:
Mr Louie French (Conservative)

Answer

Wheelchair accessible vehicles (WAVs) are subject to a zero rate of VAT when purchased by a disabled person for their personal use, or by a charity that will make the vehicle available to disabled people.

Although taxis provide transportation services to disabled customers, they are not charities and not all their customers are wheelchair users. Therefore, this VAT relief does to extend to taxis that are WAVs.

However, if a taxi driver is VAT registered, they are eligible to reclaim the VAT paid on their vehicle.


Answered by:
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1 January 1970            

        

            
                            
                            
                        

                    


                                    

                    

                        

                    

                

            
                    

                                    

                

                    
Contains Parliamentary information licensed under the Open Parliament Licence v3.0.