Motor Vehicles: Disability

(asked on 1st December 2025) - View Source

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, whether she plans to remove the VAT exemption for vehicles adapted for use by disabled people.


Answered by
Dan Tomlinson Portrait
Dan Tomlinson
Exchequer Secretary (HM Treasury)
This question was answered on 16th December 2025

The government has no plans to remove the VAT relief for vehicles designed for, or substantially and permanently adapted for, wheelchair or stretcher users.

At Budget 2025 the government announced tax changes to the Motability scheme. These changes will only impact new leases, and VAT reliefs within the scheme for weekly lease costs and vehicle resale will remain in place.

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