Accessible vehicles and equipment: scheme rules
We are looking for additional suppliers to join the Accessible Vehicles and Equipment (AVE) Scheme. This publication sets out the scheme rules and criteria suppliers must meet in order to be successfully accredited as part of the Scheme.
How accreditation works
Accreditation is our process for ensuring applicants meet the minimum selection criteria. We use an accreditation model to ensure that:
- reputable suppliers join the scheme
- the scheme meets disabled people's needs
The Scottish Government will maintain and publish on its website a register of all currently valid accreditations. The register will include:
- the name and business address of accredited providers
- the period of accreditation
- the category or categories the accreditation is valid for
Costs payable by accredited providers
Accredited providers will pay a price per client based on the full costs of Social Security Scotland delivering the scheme.
The price per client is the price per client participating in the scheme. To figure out the price per client, you would divide the total cost to Social Security Scotland by the number of client. Then divide by the number of providers.
For example, imagine the full cost to Social Security Scotland is £630,000. If there are two accredited providers with 30,000 clients each, they would both pay £315,000 per year. The estimated price per client would be £10.50. This cost will rise annually.
The accredited provider will pay Social Security Scotland every 6 months in arrears.
Accredited providers should take their own advice on matters related to tax under the scheme.
Our understanding of the position on the following taxes is set out below.
Value Added Tax
Payments of a client's qualifying benefit made by Social Security Scotland to a provider are zero-rated for the purposes of Value Added Tax.
Payments for electric bikes will only be zero-rated for VAT if they have been designed solely for use by disabled people. Payments for standard electric bikes will not be zero-rated.
Vehicle Excise Duty
Vehicle excise duty only applies to cars and wheelchair accessible vehicles. Where the client's vehicle is registered under their name and is their only vehicle, the vehicle will be exempt from Vehicle Excise Duty.
Insurance Premium Tax
The client's vehicle will be exempt from insurance premium tax where the vehicle is used by them or for their benefit.
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