I would buy the car and it would be in my name. Does anyone who has gone down this route know if that would be deemed acceptable?
Without ever having done it, i can tell you immediately that this is never going to happen.
The car would need to be in your wifes name. 100%. It in fact says that you’re purchasing a car on behalf, not “to the benefit of”.
It also says “The vehicle seats no more than 12 people including the driver and must be supplied to a disabled person who normally uses a wheelchair or stretcher to be mobile” (not “available to”).
Otherwise, what’s to stop your son/daughter to buy another car, VAT excempt, with their mom as justification?
The only way around that would be if your wife would be legally prohibited from owning a car, then you’d need to bring evidence of that to the dealership.
“It’s acknowledged that the disabled wheelchair user may not legally be allowed to have a vehicle registered in their name. In this circumstance, we would expect supporting evidence to be provided to the supplier.”
This is referring to being underage, etc. In that case, you could register the car to your name.
Further, in regards to other things VAT – repairs and maintenance would be VAT free after, too.
“The repair or maintenance of an adapted motor vehicle can be zero-rated when the work relates to a vehicle (or an adaptation to a vehicle) that was eligible for zero rating when it was bought or supplied.
If you take the vehicle for repair or maintenance to a third party garage you will need to produce the original purchase invoice for the vehicle or adaptation to confirm that it had previously been supplied at the zero rate.
Suppliers that did not supply the vehicle will need to check the original invoice for the purchase of the vehicle to confirm that it was supplied at the zero rate. You should keep a copy for your records.”
Now, i didn’t see anything about factory fitted options, but as i understand, the taxable amount is the full purchase price of the car. The end price, including all options and adaptations. In which case, the optional extras would be VAT excempt, too.
Prior: SEAT Ateca Xcellence Lux 1.5 TSI DSG MY19, VW Golf GTE PHEV DSG MY23
Current: Hyundai Ioniq 6 Ultimate
Next: we'll see what's available in 2028.