Sch 8 Pt II para 2B
(1) The supply of a qualifying motor vehicle (other than a motor vehicle capable of carrying more than 12 persons including the driver) to a charity for making available, by sale or otherwise to a person to whom paragraph (3) applies, for domestic or the person's personal use. (2) A motor vehicle is a “ qualifying motor vehicle ” for the purposes of this item if it is designed or substantially and permanently adapted to enable a disabled person to whom paragraph (3) applies to travel in it. (3) This paragraph applies to a disabled person— (a) who usually uses a wheelchair, or (b) who is usually carried on a stretcher.