Hylands v Customs and Excise: VDT 7 Apr 2004

VDT CUSTOMS DUTY – Relief – Vehicle for use by handicapped person – Motor home adapted for use by person using wheel-chair – Vehicle fitted with ramps, stowage for ramps, floor track – Whether ‘specially designed for the social advancement’ of physically handicapped person – Yes – Reg 918/83/EEC Art 72.1, 72.2
ZERO RATING – Import of vehicle for use by handicapped person who usually uses a wheel-chair – Vehicle fitted with ramps etc – Whether vehicle ‘substantially and permanently adapted for carriage of a person in a wheel-chair’ – Yes – VATA 1994 Sch 8, Gp 12, Items 2, 2A, Note 5L

Citations:

[2004] UKVAT V18560

Links:

Bailii

Jurisdiction:

England and Wales

VAT, Customs and Excise

Updated: 11 June 2022; Ref: scu.199092