@Jojoe The two essential criteria for VAT exemption are that the disabled person (who doesn’t have to be the driver) must be a full time wheelchair user and the adaptation(s) must be classified as substantial and permanent.
Our person hoist is eligible, as the bracket is bolted into the frame of the car and the power for the electric hoist is wired in to the cars electrics. I would assume that hand controls qualify for the same reason, but when my wife used them she wasn’t in the wheelchair full time so we didn’t qualify. However, HMRC were very helpful when I called them to confirm our eligibility for VAT relief. You can call them on their Charities helpline 0300 123 1073 (0900-1800 M-F)
