I looked into the VAT issue a few years back and my understanding was the same as Gillans. Hand controls (even though they can be removed afterwards) count for VAT exemptions as long as they are professionally installed ones that cannot be easily removed by a customer. They do leave some damage, for example the steering wheel gets permanent indentation marks from the steering ball clamp and depending on the type of controls there might be some damage to the steering column cowling. What doesn’t count is anything that a regular (non-disabled) customer can order as normal options. For example, many disabled people add things such as leather (for ease of access), cameras (for restricted mobility) etc etc but these things don’t count as they are normal options. If I recall correctly the wording is something like ‘permanent and substantial adaptations’ although, of course, nothing is permanent as everything can be repaired to ‘as new’ condition afterwards.