A concession allowing the zero rating of the supply of a motor vehicle to a disabled wheelchair user, where the vehicle is adapted shortly after the supply is made, has been withdrawn.
HMRC Brief 41/11states that zero rating will continue to apply on vehicles adapted before the time of the supply, providing that all other qualifying conditions are met.
A concession allowing the zero rating of the supply of parts and accessories designed solely for use in or with boats designed or adapted for use by disabled persons has also been discontinued, HMRC said in HMRC Brief 42/11.
The withdrawal of these concessions with effect from 1 January 2012 was announced in December 2010, HMRC said.
A concession allowing the zero rating of the supply of a motor vehicle to a disabled wheelchair user, where the vehicle is adapted shortly after the supply is made, has been withdrawn.
HMRC Brief 41/11states that zero rating will continue to apply on vehicles adapted before the time of the supply, providing that all other qualifying conditions are met.
A concession allowing the zero rating of the supply of parts and accessories designed solely for use in or with boats designed or adapted for use by disabled persons has also been discontinued, HMRC said in HMRC Brief 42/11.
The withdrawal of these concessions with effect from 1 January 2012 was announced in December 2010, HMRC said.
