Would a hoist be classed as a substantial modification.
We have a person hoist as my wife is a full time wheelchair user. I have had it clarified by HMRC that if we buy a new car privately we can get VAT deducted off the purchase price (inc all optional extras) plus VAT off all servicing and maintenance costs for as long as we own the vehicle. I think that you have to be both a full time wheelchair user and have a substantial and permanent modification, so she qualifies on both counts. HMRC guidance isn’t brilliant, but they are very helpful if you speak to them. You have to call their charities helpline on 0300 123 1073 (0900-1800 Mon-Fri)
