@wmcforum Yes, it was abuse like that behind the change in policy that now only allows people to buy one VAT exempt car every 3 years, and quite rightly so.
The adaptations rule has been tightened as well, hence the “permanent and substantial” criteria that you now have to meet. My wife’s person hoist (as it is bolted to the vehicle frame and hard wired in to the cars electrics) easily qualifies, but the installer tells me that when we eventually sell the car it only leaves a few slits in the carpet that won’t be visible. Not that steering wheel balls qualify anymore, but I know from past experience that they leave a nasty indentation in the steering wheel when removed.