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  

• Tax concessions - cars