The advice given so far is wrong. Provided the cycle has been designed for a disabled person, and is being used by a disabled person, it can be zero rated for VAT
The key is that the item must be designed for a disabled person, and for personal use by a disabled person.
There are many ebikes designed for a disabled people. It’s important to recognise that Bikes trikes and quad bikes are used as mobility aids.
Pay no Customs Duty or VAT on goods for disabled people
If you have a disability, or are an organisation supporting disabled people, you may be able to claim relief from Customs Duty and VAT.
www.gov.uk
Get VAT relief on certain goods if you have a disability
How to get VAT relief if you’re buying goods because of your disability.
www.gov.uk
The key is that the item must be designed for a disabled person, and for personal use by a disabled person.
There are many ebikes designed for a disabled people. It’s important to recognise that Bikes trikes and quad bikes are used as mobility aids.