The VAT issue is an easy fix. Any disabled person buying a disability aid can currently get the item VAT free.
Not quite.
HM Revenue and Customs requirements which must be certificated by the applicant state:
Relief from VAT is only available if all four following
conditions are met:
• the individual purchasing the vehicle (or for whom the
vehicle is being purchased) is normally a wheelchair user
• the adapted motor vehicle is being purchased for the
wheelchair user’s personal and domestic use
• the vehicle has been permanently and substantially adapted
to meet the wheelchair user’s individual requirements
• the individual purchasing the vehicle (or for whom the
vehicle is being purchased) hasn’t (since 1 April 2017)
obtained a VAT free vehicle under this relief in the past 3
years (unless exceptions to the three year rule apply)
Full Gov.uk Guidance here:
So basically, the vehicle has to be for a wheelchair user and also permanently and substantially adapted
to meet the wheelchair user’s individual requirements.
An ambulant disabled person, requiring only minor adaptions, such as a steering wheel ball would not meet the requirements.