Aerobility Challenge VAT liability of Adapted Aircraft.

Aerobility recently attended a Tribunal in London to challenge the decision by Her Majesty’s Revenue and Customs (HMRC) that Aircraft adapted for piloting by disabled people are liable for VAT on both purchase and subsequent maintenance, unlike other vehicles such as disability modified cars and boats.

Over a two day period, CEO Mike Miller-Smith and Coordinator Brian Catchpoole both gave testimony to the Tribunal. We are most grateful to our solicitor Ingrid Gubbay and counsel Kieron Beal, who both gave of their time and considerable knowledge and expertise on a pro bono basis. The Judge reserved his decision and we expect to hear the result in around two months time.

The hearing was not without its more bizarre moments, when a wheelchair lift failure on day one found Brian trapped inside the court and Mike on the outside. With true British pragmatism, the tribunal adjourned to the corridor and Mike gave his testimony in a space no more than 4 foot square, accompanied by the sound of the adjacent lifts recorded message of “going up”. Day two of the hearing was moved to a more accessible venue and was perhaps somewhat more tranquil.

Pictured are Mike and Brian with our legal team Ingrid Gubbay and Simon Latham
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