Vehicles for disabled people
If an application is made by a person with a disability or the motor vehicle is used by or to transport a person with a disability, and modifications (user modifications) have been made to the vehicle to enable a person with a disability to drive the vehicle or to enable a person with a disability to be transported in the vehicle, the duty chargeable on the application is to be charged on the lesser of the following:
(a) the dutiable value of the motor vehicle reduced by the value of the user modifications,
(b) the dutiable value of the motor vehicle determined without regard to the user modifications.
The ‘value of the user modifications’ is the consideration in money or money’s worth given for the user modifications.