Re disability products and VAT - It all boils down to this:
There are two qualifiers for the purchase of disability specific products.
Firstly: The person who's purchasing - or for whom the product is being purchased - must have a 'disability'. How do we determine this? There's no such thing as 'Registered Disabled'. We leave it to the customer to decide and to sign a declaration doc. (see attached) Which we hold on file for because the tax man.
Secondly: The product itself must be:
'Designed for the exclusive use of someone with a disability'. So not a TV or a kettle or a windscreen wiper. But a wheelchair, hoist, adapted etc. (bearing in mind that 'old age' is not considered a disability). There is a grey area of course between mainstream products and disability products. So who decides what's a disability product? According to HMR&C it falls to the manufacturer of importer of the product.
For us, we bring in a lot of special cycles in from abroad ourselves - so it falls to us. Yay.
As far as financing is concerned - we have info on funding in our 'Potential Souces of Funding doc which can be found here:
http://www.getcycling.org.uk/wp-content/uploads/2014/03/Disability-sources-of-funding-doc.pdf
I can't tell you anything about Motability funding. And we don't currently offer any kind of financing of the kind youd find in a regular bike shop.
Hope this helps.