Nigel Cliffe wrote:
Doug wrote:
Not only are disabled cyclists not generally recognised as such and
are banned from many areas where wheelchair users are allowed but they
are also excluded from many of the benefits enjoyed by disabled
motorists, such as the following.......

[snip]

Exemption from VAT and road tax

Disabled people do not have to pay VAT on equipment for daily living,
wheelchairs, personal vehicles or on cars specially adapted to carry a
disabled person in a wheelchair. See VAT Notice 701/7, ....

Do your research first ?

Disabled cyclists can get VAT free cycles under the above rules.
I've seen one being sold by Kevin at D-Tek. Price of a trike with a few
modifications to a disabled chap was VAT free, subject to completing various
forms (much like the forms for cars, wheelchairs, etc).

But why would a *disabled* person want a VAT-free *bicycle* when they
could get a car for almost nothing?