§ 20. Sir David Rentonasked the Chancellor of the Exchequer whether he will make arrangements for refund of the whole or part of the taxes on petrol to disabled people who are dependent upon their invalid motor vehicles for transport.
§ Mr. Denzil DaviesI note the right hon. and learned Member's concern. However, the drivers of invalid motor vehicles are exempted from the vehicle excise duty; and the Government's statutory commitment to uprate most social security benefits at least in line with prices also helps to protect those who are receive if them, including the disabled, from the effects of indirect taxation and the price of petrol.
§ Mrs. Bainasked the Chancellor of the Exchequer if any special regulations exist whereby disabled persons can invest capital without interest being regarded as liable to taxation; and, if so, what is the largest sum which can be invested in this manner.
§ Mr. Robert SheldonThere are no special tax exemptions for interest on investment by disabled persons.