Not sure why we can’t buy a new car from a manufacturer and pay no VAT. When we buy a mobility scooter it can be bought VAT free, why not a car?
Motability have a block exemption from HMRC permitting them to supply vehicles VAT free. No other supplier has such a block exemption.
For individuals, the following applies:
Basically, VAT relief on vehicles is only available to wheelchair users and the vehicle must be permanently and substantially adapted for the wheelchair user (including/plus the other criteria listed in the Gov.uk document linked above).