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Modifications for people with a disability

Luxury car tax applies to a car purchased by a person with a disability, but doesn't apply to certain modifications.

Last updated 8 December 2020

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  

QC39926