Todds Motorhomes

THE DISABLED PERSON

The disabled person must be normally or usually dependent on a wheelchair for mobility. Occasional use does not qualify, but HMCE see degenerative conditions, such as multiple sclerosis, which lead to increasing use and dependence on a wheelchair or a stretcher as acceptable. Mobility scooters are not eligible.

CARERS

The immediate carers of disabled people may apply for the relief on their behalf, provided they can satisfy the requirements, as set out in VAT Notice 701/59, to prove the vehicle is primarily for the personal use of a disabled person in their care.

TODDS OBLIGATION

HMCE requires suppliers to take reasonable steps to ensure that a disabled person is eligible for the relief. Therefore, participating motorhome manufacturers will require their dealers to follow the recommended procedures in making a supply to a disabled person.

HMCE require a vehicle to be permanently adapted to the needs and for the use of a disabled person. Motorhome manufacturers and their dealers will ensure that such modifications will normally include a combination of the following:

Fitting of ramps & clamps to allow wheelchair access.
Fitting of a wheelchair carrier.
Adaptions to the driving controls.

The overriding requirement is that the vehicle is visibly and unarguably adapted for the needs and use of the individual disabled customer.

Rules for claiming VAT Free

VERIFICATION OF WHEELCHAIR USE

Todds, as a supplying dealer is required by HMCE to satisfy itself that the customer is eligible for relief. Customers therefore will be asked to confirm their eligibility by completing the self-certifying declaration form. Additionally, to help dealers meet the obligations placed on them by HMCE, it would be very helpful to have a declaration from qualified medical professional such as a doctor, physiotherapist or occupational therapist confirming wheelchair use.

This is essential when either the customer is not currently using their wheelchair or if the disabled person for whose use the motorhome is being purchased is not present. Although this requirement is not mandated by HMCE, it will provide both customer and supplier with clear supporting information in the event of any enquiry by VAT Officers.