Vat relief is only available for cars (and by default the adaptions) that are substantial and permanent and are required to allow a disabled person to operate the vehicle.
Also only available for persons who in the main are wheelchair bound.
Nothing a manufacturer produces in a standard car meets this very strict criteria. This such as heated seats or electric seats whilst making a vehicle more comfortable are in no way covered VAT relief.
Ive spent considerable time investigating the matter as I have been considering leaving the scheme. The issue has come up many times on many disabled forums and always ends in the same result.
Not even every adaption is accepted.
The only way to get options VAT free is to buy a new car, add the options you want and have your dealer fit an approved adaption and declare your wheelchair status and you would get VAT relief on the whole order, of course buying the car yourself.
So this begs the question , do wheelchair bound MB customers getting a suitable adapted vehicle pay vat on options .