If you have modifications made because of your disability they may be VAT free. Our last van had special power outlets for a CPAP machine put in VAT free. This van they just put them in with no charge at all
Yes there is, rules changed a few years ago, to qualify for Vat free the qualifying person must be a full time wheel chair user and have a back letter from their GP to confirm such or its a no go I am afraid ! pay full money !!