VAT Exemptions – Outside the UK but Within the Bailiwick of the NABD

04 January 2026

The bailiwick (field of operation) of the National Association for Bikers with a Disability (NABD) encompasses:

• The UK (England, Scotland, Wales, Northern Ireland)
• The Isle of Man
• The Republic of Ireland
• The Channel Islands

The main article on VAT Exemptions for People with Disabilities explains the system operated by the HMRC throughout the UK.  This supplemental article relates specifically to the systems operating in:

• The Isle of Man
• The Republic of Ireland
• The Channel Islands

THE ISLE OF MAN:
The Isle of Man government operates exactly the same system as the UK and uses the same exemption declaration forms.

VAT Relief on Eligible Goods for People with Disabilities:

• Click this link to download a copy of the ‘Eligibility Declaration by a Disabled Person’ form: https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/419380/Eligibility_Declaration_Disabled_-_March_2015__2_.pdf

VAT Relief on Adapted Vehicles for Wheelchair Users:

• Click this link to download a copy of the ‘VAT1615A Customer declaration for zero-rated VAT supply of an adapted motor vehicle’ form: https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/605061/VAT1615A.pdf

For details of eligibility and further information, please refer to the main ‘Guide to VAT Exemptions’ on the NABD website: https://nabd.org.uk/vat-exemptions/

REPUBLIC OF IRELAND:

VAT Relief on Goods & Services for People with Disabilities:

• The ROI operate a ‘VAT Refund Scheme’ through which, people with disabilities can reclaim the VAT paid when buying qualifying goods and equipment.
• For further information see the website: https://www.citizensinformation.ie/en/money-and-tax/tax/tax-credits-and-reliefs-for-people-with-disabilities/vat-refunds-on-aids-and-appliances-used-by-people-with-disabilities/

VAT Relief on Adapted Vehicles for People with Disabilities:

• VAT relief on vehicles for disabled people is regulated through a separate scheme which requires a Primary Medical Certificate (PMC) as proof of eligibility.
• A PMC is issued by the Health Service Executive (HSE) after an assessment by a Senior Area Medical Officer at your Local Health Office. (Assessments by a GP or Consultant are not accepted).
• A PMC confirms eligibility for the Reliefs & Exemptions Scheme for Persons with Disabilities, which includes:
• Remission or repayment of VAT on adapted vehicles
• Remission or repayment of Vehicle Registration Tax (VRT)
• A Fuel Grant of 2,730 litres
• Exemption from Motor Tax
• A Disabled Person’s Parking Permit

You can find relevant forms and more information on the official revenue website: https://www.revenue.ie/en/vrt/reliefs-and-exemptions/scheme-for-persons-with-disabilities.aspx

THE CHANNEL ISLANDS:

The Channel Islands don’t have a VAT system but a lot of goods are imported from the UK and VAT is charged by the HMRC on those goods.

VAT Relief on Eligible Goods Imported from the UK for People with Disabilities:

• When purchasing eligible goods from a VAT-registered UK supplier for delivery to an address in the Channel Islands, people with disabilities can use the ‘Eligibility Declaration by a Disabled Person’ and ask the supplier to remove the VAT from the sale.
• Click this link to download a copy of the ‘Eligibility Declaration by a Disabled Person’ form: https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/419380/Eligibility_Declaration_Disabled_-_March_2015__2_.pdf

VAT Relief on Adapted Vehicles Imported from the UK for Wheelchair Users:

• Wheelchair users who live in the Channel Islands can claim a UK VAT exemption on new adapted vehicles if they the vehicle is permanently adapted for their personal and domestic use, prior to the point of purchase, but only if they purchase through a UK dealer.
• Qualifying wheelchair users must complete the VAT1615A declaration form, and the vehicle must meet specific UK HMRC rules for adaptation, with the exemption applying to the vehicle and the adaptations.
• Click this link to download a copy of the ‘VAT1615A Customer declaration for zero-rated VAT supply of an adapted motor vehicle’ form: https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/605061/VAT1615A.pdf

Goods and Services Tax (GST) Exemptions – Jersey Only:

Jersey levies a 5% GST on most goods and services.  Most medical supplies and prescription medicines are exempt from GST, and specific reliefs exist for certain goods and services intended for disabled people, very similar UK VAT reliefs.

To claim these GST reliefs, an eligible person or their nominated carer must apply to Revenue Jersey for a Certificate of Eligibility.

Eligibility Criteria:

• Individuals who require the regular use of a wheelchair, or transport by a stretcher, due to a severe physical or mental disability are eligible for GST relief.

Eligible Goods & Services:

• With a Certificate of Eligibility, a supplier can zero-rate specific goods and services, including vehicles adapted for wheelchair or stretcher users, the parts and accessories, and certain home aids like stair lifts or hoists.
• Services related to the installation, repair, maintenance, or garaging of these eligible items are also zero-rated

For more information, contact the GST Help Desk:  Tel: +44 (0)1534 440555, or visit the website:

https://www.gov.je/TaxesMoney/GST/Businesses/LawRegulationDirection/pages/disabledvehiclegstrelief.aspx

Guernsey:

It is my understanding that the government in Guernsey do not levy GST. 

NABD SUPPORT:

The National Association for Bikers with a Disability (NABD) is dedicated to supporting motorcyclists with disabilities across the UK and beyond.  Our reach includes England, Scotland, Wales, Northern Ireland, the Republic of Ireland, the Isle of Man, and the Channel Islands.

The services and support offered by the NABD are available to all members living within this bailiwick, including,

• Adaptation Grants: Financial assistance to help cover the cost of adapting motorcycles, trikes, scooters, sidecar outfits, and quadbikes.
• Information & Advice: Guidance on all aspects of motorcycling for people with disabilities.
• Advocacy: Support for members facing challenges with licensing authorities, insurance companies, training schools, or other agencies related to motorcycling.
• Assessments: Expert assessments for adaptation requirements and licensing.
• Members Discounts: Membership of the NABD entitles you to 15% off your vehicle insurance with some of the biggest brokers in the UK.  Members also get discounts on merchandise and event tickets.
• Community Resources: Access to our Open House magazine, website and social media groups and connect with fellow bikers.

Membership:

The NABD membership is open to everybody.  You don’t have to be disabled to join us.  Many able-bodied people become NABD members to support the aims of this great charity and enjoy the camaraderie of the NABD family

It is only with the continued support of bikers that the NABD can remain the world’s leading support group for motorcyclists with disabilities.  Your support enables us to maintain safe and supported access to the freedom and independence of motorcycling for people with disabilities.

Join Us:

Becoming a member of NABD is straightforward and at just £2.00 per month, it is affordable.  Find out more and join our marvellous biker family by visiting https://nabd.org.uk/join/

Rick Hulse
NABD Chairman