A transfer seat base for a vehicle having a floor includes a rail frame configured for connection to a vehicle floor; a carriage frame mounted for longitudinal movement relative to the rail frame and including a top plate for receipt of a seat mountable thereto, a lift assembly for enabling selective vertical movement of the top plate relative to the rail frame, and a rotation assembly for enabling selective rotation of the top plate relative to the rail frame; a motive mechanism for selectively moving the carriage frame along the rail frame between a forward driving position and a rearward occupant transfer position; a pedal guard assembly including a base plate connected to the carriage frame, a guard plate hingedly connected to the base plate to pivot between a down, rest position and an up, guard position and a locking mechanism for releasably locking the guard plate in the up, rest position.