HC Deb 03 August 1965 vol 717 c263W
7 and 8. Sir J. Langford-Holt

asked the Chancellor of the Exchequer (1) whether he will seek power to grant duty exemption to the motor vehicles of persons suffering from respiratory polio, provided that the vehicle is used exclusively by these persons;

(2) in view of the fact that Section 11 of the Finance Act, 1964, exempts from duty a vehicle fitted with controls enabling it to be driven by persons having a particularly disability, although any vehicle with standard controls, even though used by a wholly disabled person, is subject to duty in the normal way, whether he will introduce legislation to end this distinction.

Mr. MacDermot

Persons suffering from respiratory polio may qualify for the exemption under the existing provisions. I regret it would not be possible to extend the exemption to cars with standard controls. The concession must be so defined that local taxation authorities and the police can readily distinguish eligible vehicles.