[Huffpuffin]

Huffpuffin – If you have to have hand controls fitted you should be able to get VAT exemption on the cost of the car if you go down the private route.

According to HMRC, you can only get VAT exemption on the cost of a car if you are a “disabled person who usually uses a wheelchair”

(Source https://www.gov.uk/guidance/vat-relief-on-adapted-motor-vehicles-for-disabled-people-and-charities-notice-1002 )

As I am not a wheelchair user (scooter only) I can only get VAT relief on the cost of adaptations – same source.