A reduced VAT rate applies to a wheelchair locking system in cars because it serves a necessary function for wheelchair use in vehicles and qualifies as a part or accessory of a wheelchair according to the Dutch VAT Act of 1968. This reduced rate also applies when the two components of the system, one for the car floor and one for the wheelchair, are supplied separately, as they form a single unit with the wheelchair during transport.
Source: taxlive.nl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
