I knew they’d changed and tightened the rules but not by how much, good to hear they clamped down on the abuse… I’d heard a few horror stories about how some folk had been exploiting the scheme including some paralympic athletes. https://www.google.com/amp/s/www.dailymail.co.uk/news/article-4697866/amp/Fraudsters-bought-6m-supercars-using-VAT-loophole.html
Yes, the limit of one car every 3 years was brought in to stop the abuse. As you say, some people were regularly buying expensive cars VAT free and then selling them at a profit. The two main criteria of having to be a wheelchair user and the car having ‘permanent and substantial adaptations’ remained though.