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The inquirer asks whether the 4% VAT rate can be applied to a vehicle purchase and what happens if their disability certificate is subsequently lost. The DGT responds that the reduced rate only applies under specific mobility or disability requirements and that the subsequent loss of the certificate does not require the repayment of the tax benefit.
This clarification confirms the stability of the tax benefit for eligible individuals, ensuring that the loss of documentation does not trigger a retroactive tax liability, provided the initial requirements were met.
The tax team reviews your specific situation.
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