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  • Modifications for people with a disability

    While luxury car tax (LCT) applies to a car purchased by a person with a disability where its value exceeds the LCT threshold, LCT is not payable on modifications to a car that are solely for the purpose of:

    • adapting it to be driven by a person with a disability
    • adapting it for transporting a person with a disability, such as a wheelchair modification.

    See also  

    Last modified: 09 Dec 2020QC 39926