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Private Lease Car for disabled - VAT Free?

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Hi all

Someone i know is trying to get a private lease deal on a new car. They are disabled and entitled to vat free purchase of an adapted car, but are being told no to a vat free lease from lots of dealers.

According to link below, it also applies to leasing, so why is he getting nowhere? Anyone know the ins and outs of this issue?

https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/389229/vat1615.pdf

"You can purchase, lease or hire an adapted motor vehicle VAT-free when all the following conditions are met:"

Thanks

Brighty

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