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
While LCT applies to a luxury car purchased by a person with a disability, LCT doesn't apply to modifications solely for the purpose of enabling it to be driven by, or for carrying, a person with a disability.