The simplest way would simply be to add to the legislation: “If purchasing a vehicle to lease to somebody on AFIP/PIP/DLA etc and the qualifying individual has more than 12 months remaining on their award the vehicle is exempt from VAT. In the event this discount is found to be abused by non disabled people to purchase cheap cars, full VAT + a penalty will be payable”
This way leasing companies could simply add a disabled tab to their websites/offers. Sure we’d need to go through credit checks etc and pay them directly, but I think it would be a viable alternative for many.