I look at VAT these days as something that doesn’t need to be paid if the item is unique and distinct because of your disability. ie no one else can benefit from it. So a walking aid that has been customised to suite your needs no VAT. A pair of shoes that anyone could buy attracts VAT.
Petrol can be used by anyone, hence there is VAT on it.
Indeed, the good old days of not having VAT on new cars is a thing of the past now, that nice little earner is a thing of the past. Unless anyone knows otherwise?
Skoda Enyaq Race Blue