Written questions

Taxis: VAT

Commons · Question 19450 · Tabled 11 Dec 2024 · Treasury · Official record

Answered 20 Dec 2024

Question

Asked by Louie French

To ask the Chancellor of the Exchequer, for what reason it is her policy to exclude accessible taxi vehicles from the VAT exemption for disability-adapted motor vehicles.

Answer

Answered by James Murray, 20 Dec 2024

Wheelchair accessible vehicles (WAVs) are subject to a zero rate of VAT when purchased by a disabled person for their personal use, or by a charity that will make the vehicle available to disabled people. Although taxis provide transportation services to ...