, although the sale of an adapted vehicle to a person connected to them would directly benefit the disabled wheelchair user’s mobility. Provided that the purchase is primarily for the domestic or personal use of the disabled wheelchair user rather than the personal use of the connected person and that all the qualifying conditions are met, zero rating can be allowed.
thats the bit that says you can buy the car.
the fact you are a couple and your wife would be the main beneficary of an adapted car enables it. all you would need to do is give the garage the extra info that is listed.
whilst the onus is on the dealer to keep and maintain records and documentation. i would strongly reccomend you get and keep copies yourself esp as you will need it for vat free servicing and repairs which suprised me.