A vehicle seating assembly comprises a seat base, a seat back, an articulation mechanism coupled to the seat base and seat back to allow the seat back to move between an upright seating position and a folded position, a back panel provided on the seat back, an accessory attachment system located on the back panel and having one or more alignment connector structures and one or more latches, and an accessory configured to connect onto the back panel and engage the one or more alignment connectors and the one or more latches.

A vehicle seat configured to be fixed in a vehicle is defined. The vehicle seat comprises a seat back configured such that when the seat is fixed in the vehicle there is a gap between a lower edge of the seat back and a floor of the vehicle to enable wheels of a wheelchair to protrude through the gap. The vehicle seat further comprises a seat base wherein the seat base is either: foldable between a first position in which the seat base acts as a base to the seat and a second position in which the seat base is stowed against the seat back; or removable from the seat back. The seat base is foldable or removable to allow the seat base to be stowed when the seat is used by the wheelchair.