IPT04820 - Liability of insurance contracts: Motability contract-hire schemes: Purpose of this exemption
This is a very specific exemption for certain narrowly defined transactions affecting people with disabilities and covers motor vehicles supplied under the Motability contract-hire scheme. For the purposes of the exemption, the term motor vehicle also includes motorised wheelchairs and scooters.
»Ê¹ÚÌåÓýapp IPT exemption mirrors the general relief available in VAT. Vehicles supplied under the Motability Contract-hire Scheme, qualify for zero rating under the VAT Act 94, Schedule 8, Group 12, item 14.