VAT exemption for sale to disabled customers

[GreenGiant 287]

I'm aware of the rules regarding sales of new cars to eligible wheelchair users (as per HMRC doc VAT1616) and also how we can supply Used cars as zero rated under the margin scheme. However, I can't seem to get clarification of if and how we can sell a VAT Qualifying car.

Anyone got any clues where to find out for definite?

[Steve92 80]

I thought the vat exemption only applied to a car that has been extensively modified for a disabled person and that it was down to the purchaser to ensure the vat eligibility. So I would have thought if car could be vat of exempt regardless of new or used then vat could be claimed. I did speak to hmrc once about vat and wheel chair converted vehicles but I don't think they knew themselves