HC Deb 06 December 1979 vol 975 cc591-2

4. Mr. Hannam asked the Chancellor of the Exchequer what representations he has received concerning value added tax charges on disabled car adaption.

The Minister of State, Treasury (Mr. Peter Rees)

We have received a number of representations urging that car adaptations for disabled drivers should be relieved of VAT. Careful and sympathetic consideration has been given to these representations, but I am afraid that relief could not be justified in the context of a broadly based tax.

Mr. Hannam

Does my hon. and learned Friend realise that the Government are saving a great deal of money by not proceeding with a specialised vehicle for the disabled? Is it not increasingly important to make sure that the Motability scheme is successful in providing adapted cars for the disabled? Will he take into account that the most severely disabled have to pay the largest amounts of money for such adaptations? Will he reconsider this issue?

Mr. Rees

I shall keep the problem under review. However, my hon. Friend will recall that in the Chancellor's Budget VAT relief was given for certain Motability inputs.