It doesn’t extend to cars. Motability have a special legislative exemption.
The only time you can purchase a car vat free outside of motability is if BOTH the following conditions are met:
a. You are a wheelchair user. (somebody who uses one all the time)
b. The car will be permanently and substantially adapted.
This is also why there can be no challengers to Motability. It would require specific legislation to exempt them from vat. (being a charity would not be enough) If the vat hurdle was so easy to overcome, there would be multiple challengers to motability already. It’d be a hugely profitable sector.