§ My final proposal in this field of minor items relates to invalid vehicles. During the Finance Bill debates last year I listened with great interest to suggestions which had been made for additional relief from vehicle Excise duty of vehicles used by invalids.
§ I have since considered this question and come to the conclusion that arrangements could be made to issue exempt vehicle Excise licences to invalids for vehicles which have been adapted by the Health Departments, but which do not qualify for exemption under the law as it stands. The Finance Bill will contain a provision to give effect to this proposal, and I feel sure that the Committee generally will welcome it.