@Glos_Guy
The absence of Motability giving VAT advice would probably be down to the complexity of the issue. If they don’t point out that some can get a VAT exemption, they don’t have to deal with a multitude of people demanding the same treatment whilst not being entitled to it.
Likewise, there’s nobody else who benefits from freely sharing any details but, as you’ve discovered, if you ask HMRC the right questions, they’re rather helpful and will set you straight.
Looking at the detail in how HMRC provide the disability exemption, they’re rather talk repeatedly about the person and that person’s needs. For example, if a person requires substantial and permanent adaptations to a car, they can claim… not if a vehicle is required to have substantial…
It’s a small distinction but very significant when you look at the detail of Motability’s exemption it comes down to the items they purchase and the items we buy and attach to that car.
I wonder how many have enough adaptations to qualify but pay a VAT included price for the adaptations they purchase? My guess is the supplier knows not to charge VAT and, therefore, it doesn’t crop up as an issue.
So, to continue the Enyaq example, we select a model from Motability’s website and ask the dealer to add the Maxx pack which we’ll pay for, we pay VAT on that pack. However, if we choose the same vehicle and add the same pack plus a hoist for the passenger and one for the boot, then the VAT shouldn’t be payable on the Maxx pack, although I’ve no idea who would know that off the top of their heads to either offer or request a VAT exemption on the upgraded pack.
I'm Autistic, if I say something you find offensive, please let me know, I can guarantee it was unintentional.
I'll try to give my honest opinion but am always open to learning.
Mark