See VAT1615A. The vehicle has to be substantially and permanently adapted alongside being for a person that normally uses a wheelchair. https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/605061/VAT1615A.pdf
There are four conditions, which must be met. The second one is very interesting: as opposed to Motability, it is permitted to use the vehicle for the domestic purposes. The way I read it – if a partner of a disabled person wants to pop out to meet friends in the pub they can definitely do it. Something which is not allowed under Motability.
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Apologies for briefness and spelling mistakes.
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