I myself am a full time wheelchair spinal injury and you can get seats that can help you get in and out but who is going to judge you when you come to order and if you have to not even pay VAT what about your disabled friends or anyone that you do not pay vat and they are not disabled enough it is all wrong not thought out and totally discriminatory.
If you are a full time wheelchair user and need adaptations such as swivel seats, then you would be able to buy a new private car with no VAT and the VAT on the AP through Motability shouldn’t apply to you either. Yes, this does mean that not all disabilities are equal and people such as yourself and my wife are deemed to need more support than others with different levels of disability, but that’s the law.