Disclosed are a vehicle transfer seat (1A) and a kit of parts for a vehicle transfer seat (1A) suitable for assisting persons who have to use wheelchairs and other persons who have physical limitations. Devices available to assist a person who has physical limitations are costly, limited to certain vehicle types and some devices require an additional person to assist. The vehicle transfer seat (1A) is manually operated and easily deployed and stowed. The vehicle transfer seat (1A) includes a base member (1) and first (3) and second (4) shaft members. The first shaft member is a bearing rod which incorporates a flat base for mounting to the footwell of the vehicle The base member is mounted to a footwell floor (2) of a vehicle. The first shaft member (3) is a bearing rod and is connected to the base member (1). The second shaft member (4) is a U-shaped rail and is connected to the first shaft member (3) and supports the vehicle transfer seat (1A). When deployed, the transfer seat (1A) is substantially adjacent to the vehicle seat. The transfer seat (1A) is rotatable about a pivot (8) located about the shaft members (3, 4) to allow translational and rotational articulation of the transfer seat (1A) relative to the base member (1) from the deployed position to the stowed position. When in the stowed position, the transfer seat (1A) is located in the footwell floor area (2) in front of the vehicle seat.