§ Mr. Martenasked the Chancellor of the Exchequer whether, in the light of the new ruling by the Secretary of State for Social Services that vehicles run with the assistance of the new £100 allowance are to be exempt from vehicle excise duty, he will now consider amending Section 7 of the Finance Act, 1971, to make a similar dispensation for disabled passengers.
§ Mr. HigginsI have noted my hon. Friend's suggestion.
§ Mr. Martenasked the Chancellor of the Exchequer whether he will now consider exempting from purchase tax or any future value-added tax vehicles for disabled drivers if the medical criteria are satisfied and the vehicles are positively adapted for use by a disabled driver.
§ Mr. HigginsI have noted my hon. Friend's suggestion.