We got my trike from London Recumbents who were able to give me VAT exemption because modified the trike for my use (put dual brakes on one side), I think I used my DLA letters as proof. I think you have to do some kind of mod for anyone to be able to give you VAT off but I know Kim did more research there.
Yes, you needed a disability-specific modification to qualify for a VAT exemption, which is silly when an unmodified trike is what's needed for your disability. For reference, barakta's has modified hand controls - both front brakes on one lever on the right hand side, twist grip and bar end shifter (itself modified for extra leverage) on that side too, and creative use of a mountain bike bar end on the left to serve as a hand rest. After chatting to London Recumbents, they were willing to bend the rules and sell us the trike as a kit of parts, so I could do the modifications myself (taking time with barakta to get the angles right and so on, rather than doing the work and us potentially having to alter things anyway).
I'm not sure, but suspect the rules on VAT exemptions have tightened since then, and may only apply to the cost of the modification itself. Otherwise the usual dodge for someone with a condition like yours would be to fit a device for carrying walking sticks...
HMRC "paid" for my trike's motor in the sense of them paying me £7,500 to "settle" when I sued them for disability discrimination last year. I don't know if we were able to get VAT off the motor cos of the specificity of use stuff.
No VAT off the motor. I didn't even bother asking. There may have been a mistake on the customs declaration for the battery that lead to less duty charges. I couldn't possibly comment.
I think ICE are leaning towards mid-drive motors (ie. those that provide drive through the chain and gears) for their e-assist, which makes a lot of engineering sense. Barakta and I opted for a hub motor on the basis that it's much simpler (a wheel-swap) to remove the electrickery when desired. I'm not surprised that the batteries were fitted low down on a ICLETTA modified version - having a large
[1] battery high up on the rear luggage rack like barakta's has ruins the cornering stability of the trike (we decided this was an acceptable compromise for the convenience of ease of battery removal, as we have to carry the trike through a doorway every time we use it).
More generally, I second Auntie Helen's advice to try and get a test ride on a Scorpion. I ride a HPVelotechnik Strreetmachine (its bicycle relative), and while HPV don't know the meaning of 'lightweight', they really know their suspension systems. Probably worth having a go on a Catrike too, if only to get a feel for the difference that direct steering makes.
If getting in and out of a low seat is an issue then you'll probably prefer the ICE Adventure over the Sprint, in spite of the sprint having better handling on the downhills. By the same logic, it might be worth considering delta trikes like the Kettwiesel, which have an even higher riding position. Again, a Kettwiesel's one of those that's worth having a play with just to appreciate the different handling - the long wheelbase delta geometry means it can turn on a sixpence - awesome fun.
Hardshell vs mesh seats is another one to consider. Hardshell has to be *just right* to be properly comfortable (so you'll probably end up fiddling about adding and removing foam padding), but is more supportive when you do get it right. Mesh (at least a highly adjustable design like ICE's) is easier to tweak, and ventilates better, but you'll probably find yourself having to tighten up straps occasionally. A thick Ventisit pad will probably provide the same sort of suspension effect with a hardshell seat as you get from mesh (it's by far the best seat pad material from a moisture perspective too). I haven't ridden a trike with a hardshell seat, so I can't really comment about the effect of sideways forces when cornering - that's not an issue on a bike.
[1] Barakta's battery is unusually large, at about 12.5kg (including case and electronics). I wanted her to have a 100km range, and we opted for a heavier battery chemistry that deteriorates less with use. Most off-the-shelf e-assist systems use much smaller batteries.