Not sure about exactly what you are planning for the vehicles, but doesn't zero-rating apply to vehicles built for disabled people? If it is a standard vehicle that has some adapting technology (like a wheelchair lift) then isn't only the modification zero-rated?
You may have already seen this link:
http://customs.hmrc.gov.uk/channelsP...ument#P68_3708
If the vehicle is adapted, ie modified substantially, then I wouldn't think that it has the same retail value as an unmodified vehicle, due to the existence of bracked that are welded on, etc. The potential buyer in this example is also in a wheelchair (only as an example), and so they could alternatively buy the a new vehicle zero-rated as well. If in fact the modifications aren't substantial, and anybody would want the vehicle (disabled or not), then it all sounds a bit dodgy to me.
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2007 X3 3.0si, 6 MT, Premium, White
Retired:
2008 535i, 6 MT, M Sport, Premium, Space Grey
2003 X5 3.0 Steptronic, Premium, Titanium Silver
2002 325xi 5 MT, Steel Grey
2004 Z4 3.0 Premium, Sport, SMG, Maldives Blue
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