Motor vehicles designed for use by differently-abled persons will be EXEMPT from Excise Tax with effect from January 1, 2019.
Additionally, if a motor vehicle has been or will be converted for use by a differently-abled person, to the satisfaction of the Commissioner-General, it will also be EXEMPT from the payment of Excise Tax.
The Authority representing persons with a disability must certify that the person and vehicle are eligible for the exemption. Moreover, the motor vehicle cannot be transferred, leased or sold for a period of five years from date of registration.
These vehicles will also be exempted from Value-Added Tax.
These provisions are in accordance with the Excise Tax (Amendment) Regulations 2018 and the Value Added Tax (Amendment of Schedule II Order 2018.