vat free

daveboy

Esteemed Pedelecer
Sep 19, 2012
952
1,366
pontefract
Hi everybody, has anybody managed to get a electric bike and/or battery
vat free because they are disabled ? Daveboy.
 

daveboy

Esteemed Pedelecer
Sep 19, 2012
952
1,366
pontefract

barrycoll

Pedelecer
Sep 14, 2009
235
11
yes, my wife is registered 'disabled' as she wears 2 hearing aids, and is classed as 'profoundly deaf', (meaning that she hears everybody else, except me)

because of this classification, she gets free batteries for her aids

cheers baryycoll
 

flecc

Member
Oct 25, 2006
53,224
30,621
I'm fairly sure I'm right that strictly speaking the batteries should be for an approved disability item, mobility car or hearing aid for example. I think applying that to e-bike batteries could easily be stopped by HMRC if they thought it worthwhile to pursue, which they probably wouldn't.
 

Scimitar

Esteemed Pedelecer
Jul 31, 2010
1,772
40
Ireland
When I imported my Chinese wheel kit, I toyed with the idea of claiming exemption from VAT, but it was too much hassle. As time goes by and if I become more decrepit and properly registered as disabled, I'll do it for sure when I buy one.
In other words, you can claim exemption (it's an EU reg) if you're registered disabled on items which would enable your mobility and an electric bike or parts certainly comes under that.
 

morphix

Esteemed Pedelecer
Oct 24, 2010
2,163
119
Worcestershire
www.cyclecharge.org.uk
Hi everybody, has anybody managed to get a electric bike and/or battery
vat free because they are disabled ? Daveboy.
I raised the issue of VAT on e-bikes and related stuff like batteries, on the grounds they're environmentally friendly and support the governments policy of reducing Co2 emissions.. I suggested that e-bike's and all related parts should be zero-rated/exempt for VAT or reduced to the lower 5% rate... I also argued that charging VAT and Duty on e-bikes and related stuff is counter-productive in their "greener UK economy" and "greener transport" policies as the cost of e-bikes is still prohibitively expensive for many people...more people on e-bikes = more healthier people = less NHS costs = more productive population...etc.. I wrote to the Department of Transport and HMRC, but they said they have no plans to do this. Maybe we just need to lobby harder and more letters to MPs ;-)
 
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Lynne

Pedelecer
Jun 30, 2012
40
0
Barnsley
I did investigate this, because after all I was buying a pedelec because of my impairment, however found I was not eligible for VAT free bike. It is not considered to be an appropriate disability aid as far as I can see. Did get my bathroom modified VAT free though!
 

flecc

Member
Oct 25, 2006
53,224
30,621
In other words, you can claim exemption (it's an EU reg) if you're registered disabled on items which would enable your mobility and an electric bike or parts certainly comes under that.
As you see from both my original post and the last couple, that's not the case Dave, e-bikes are not considered as mobility vehicles and cannot be VAT exempt. Using a kit may open a window for an attempt, since the regulations refer to modified vehicles, though they are referring to motor vehicles which e-bikes are not. I doubt if one would be successful with a kit though, HMRC are very rigid with their interpretation of the rules.
 

morphix

Esteemed Pedelecer
Oct 24, 2010
2,163
119
Worcestershire
www.cyclecharge.org.uk
As you see from both my original post and the last couple, that's not the case Dave, e-bikes are not considered as mobility vehicles and cannot be VAT exempt. Using a kit may open a window for an attempt, since the regulations refer to modified vehicles, though they are referring to motor vehicles which e-bikes are not. I doubt if one would be successful with a kit though, HMRC are very rigid with their interpretation of the rules.
Yeah I think you would have a hard time convincing them an e-bike or kit falls into the same category as a mobility vehicle..although it could of course.. plenty of people (myself even) cannot walk far with knee or hip problems and yet with an e-bike you can travel miles without pedalling..isn't that a mobility aid then? I expect they assume if you're able to get on and off a bike, move it some distance, and balance on it etc, you must be in a much better state than someone who just sits on one of those mobility vehicles. Or maybe they just haven't caught up with e-bikes yet and don't understand how they useful can be for some disabled or elderly folks!
 

flecc

Member
Oct 25, 2006
53,224
30,621
Yes, I'm sure that's it, the perception that any form of cycling needs general fitness, this not helped by the general attitude in Britain that cycling is a sporting and fitness activity.

The HMRC website on the subject of suitable vehicles speaks of sitting in a mobility vehicle, obviously having no concept of possibly using two wheels.
 

Shroppielass

Pedelecer
Jun 18, 2008
82
0
Shrewsbury
Flecc has already identified the regulations regarding VAT and motor vehicles for disabled people.

The rules regarding other items that are zero-rated for VAT in the UK are contained in “Notice 701/7 VAT Reliefs for disabled people” August 2002

Generally speaking the goods have to be specifically designed for the sole use of disabled people. So even if the reason for buying an ebike is a disability that does not make the bike eligible for zero rating.

From HMRC website:
What goods and services can be bought without paying VAT?
If you have a long-term illness or you're disabled, you won't have to pay VAT when you buy any of the following items for your own personal or domestic use:
• medical or surgical appliances designed solely for the relief of a severe abnormality or severe injury
• electrically or mechanically adjustable beds designed for invalids
• sanitary devices, such as commode chairs, commode stools and frames for sitting on or rising from a sanitary appliance
• chair lifts or stair lifts designed for use in connection with invalid wheelchairs
• invalid wheelchairs and invalid carriages
• hoists and lifters designed for use by invalids (this includes ‘lift & tilt’ or ‘riser’ chairs)
• emergency alarm call systems of the type that link you to a specified person or a central control centre
• incontinence products, such as disposable/washable pads and collecting devices
• certain types of auditory aids (but not standard hearing aids)
• certain types of low vision aids (but not spectacles and contact lenses)
• the lease of a Motability vehicle
Also, if you are a wheelchair user, you won’t have to pay VAT on motor vehicles for your own personal or domestic use that are designed or substantially and permanently adapted to enable you to enter and drive, or enter and be carried in the vehicle.

As Lynne has found certain building adaptations to the home are also zero-rated.

I’m surprised to see the electric bikes on the Get Cycling site advertising that they may be free of VAT. I’d have thought its stretching it a bit to say that having a low step through means they are specifically designed for the the sole use of disabled people. I wonder if they’ve cleared it with HMRC.
 

flecc

Member
Oct 25, 2006
53,224
30,621
I's say no, since that is specifically for motor vehicles and e-bikes are bicycles exempt from classification as motor vehicles. HMRC would see it as wanting one's cake as well as eating it.
 

Scimitar

Esteemed Pedelecer
Jul 31, 2010
1,772
40
Ireland
I raised the issue of VAT on e-bikes and related stuff like batteries, on the grounds they're environmentally friendly and support the governments policy of reducing Co2 emissions.. I suggested that e-bike's and all related parts should be zero-rated/exempt for VAT or reduced to the lower 5% rate... I also argued that charging VAT and Duty on e-bikes and related stuff is counter-productive in their "greener UK economy" and "greener transport" policies as the cost of e-bikes is still prohibitively expensive for many people...more people on e-bikes = more healthier people = less NHS costs = more productive population...etc.. I wrote to the Department of Transport and HMRC, but they said they have no plans to do this. Maybe we just need to lobby harder and more letters to MPs ;-)
Good grief, you expect joined-up thinking from either the government or its minions?
 

Scimitar

Esteemed Pedelecer
Jul 31, 2010
1,772
40
Ireland
As you see from both my original post and the last couple, that's not the case Dave, e-bikes are not considered as mobility vehicles and cannot be VAT exempt. Using a kit may open a window for an attempt, since the regulations refer to modified vehicles, though they are referring to motor vehicles which e-bikes are not. I doubt if one would be successful with a kit though, HMRC are very rigid with their interpretation of the rules.
Irish Customs. Things are open to a different interpretation and when I spoke to a Customs employee about it, she said that if I were registered disabled I could fill in the exemption form (and likely get it). I can't be assed looking it all up again (as it took a fair bit of digging around) but it's an EU reg under some ratified Customs agreement.
However, it doesn't surprise me there's this discrepancy - the UK Customs can be awkward ******s and once they've decided on something, there's no shifting them - look at their Draconian attitude to booze-cruisers and the confiscation of vehicles, for example. It took a sharp rap on their knuckles for them to rescind that.
 

flecc

Member
Oct 25, 2006
53,224
30,621
Understood Dave, things could well be different there. As you remark, the intransigence of the UK's HMRC is well known. It was probably a very bad move when the UK government combined the Inland Revenue with Customs and Excise to form HMRC, the tough attitudes of each within their particular spheres combining to give a reinforced harshness of approach.