Abstract: A folding seat and wheelchair restraint assembly having a vehicle passenger seat and a barrier assembly. The vehicle passenger seat has a seat back portion and a seat bottom portion that is pivotally attached to the seat back portion whereby the seat bottom portion, which is normally horizontally oriented, may be pivoted to a vertical orientation. A restraint arm assembly is pivotally secured to the underside of the seat bottom portion in such a manner that it may be pivoted in a substantially horizontal plane when the seat bottom portion is folded upwardly in its vertical orientation. The barrier assembly has a complete seat belt unit with a retractable seat belt member and a non-retractable seat belt member attached to the barrier assembly. The retractable seat belt member is mounted on said barrier within a casing that is positioned on the barrier wherein it may also function as a support surface for the seat bottom portion of the folding seat when it is in a substantially horizontal position.