V.A.T., Value Added Tax, is usually the scourge of our lives here in the U.K., but not necessarily so when it comes to adapting bikes and trikes for disabled riders.

Having said that, there always seems to be much confusion as to what can be zero-rated for V.A.T. and what can't.

Set out below, is a copy of a letter that the N.A.B.D. received from H.M. Customs & Excise, after we enquired about any changes in the zero-rating set up, so that we can always stay on the ball with regards to V.A.T. and adaptions. It makes very interesting reading indeed.

Read on ...

Dear Sir.

Ref : Vehicles adapted for disabled persons.

You may be aware that with effect from April 1st, 2001, there will be be changes to the V.A.T. relief mentioned above. I enclose a copy of the Budget Notice 19/01, which gives information about the changes to the V.A.T. relief for motor vehicles adapted for use by disabled people who normally use a wheelchair or a stretcher. This means that from April 1st, 2001, a motor vehicle adapted to suit the condition of a disabled person who normally uses a wheelchair or a stretcher, will be eligible for V.A.T. relief.

The measure modernises an existing V.A.T. relief by allowing eligible disabled people to obtain larger adapted vehicles carrying up to twelve people. It also removes the requirement that the disabled person be capable of travelling whilst seated in a wheelchair/lying on a stretcher. This means that the wheelchair/stretcher user may choose adaptions that best suit their individual needs and still qualify for the relief on the purchase of the adapted vehicle.

If you have any questions about this change, please contact your local Business Advice Centre. You will find the address in the telephone directory under "Customs and Excise".

... so is that good news or is that good news?

No V.A.T. on adapted vehicles for wheelchair/stretcher users; WAHOO!

Mind you, the description "wheelchair user" is a little vague to say the least. Does it mean *totally* wheelchair dependant, or does *part-time* count as well? We'll look into this further and let you know.

Also, we can only presume that adaptions to motor vehicles for non-wheelchair/stretcher users, only qualify for V.A.T. relief on the adaption parts. Maybe the government ought to be poked into making adaptions V.A.T. free across the board; petition anyone?