§ Mr. Carter-Jonesasked the Chancellor of the Exchequer what is his estimate of the number of disabled people currently in receipt of vehicle excise duty exemption; what are the current criteria for qualifying for this relief; and if he will list all the legislation still in force relating to his exemption.
§ Mr. Robert SheldonAbout 52,300 people are at present in receipt of vehicle excise duty exemption. Exemption from the duty is granted to severely disabled people who:
- 1. have been provided with an invalid three-wheeler or car under the former NHS vehicle scheme or the war pensioner vehicle scheme; or
- 2. are eligible for a three-wheeler or car but who own or drive their own vehicle and have opted to receive the private car allowance; or
- 3. are disabled passengers who are ineligible for mobility allowance, but
('000) Year Liable to tax of which earning wives Not liable though liable on allowances of preceding year of which earning wives 1975–76 … … 25,400 4,700 570 240 1976–77 … … 25,900 4,900 600 250 1977–78 … … 24,700 4,500 2,090 710 1978–79 … … 25,600 4,700 360 120
§ Mr. Rookerasked the Chancellor of the Exchequer if he will publish a breakdown of his Budget estimate of 360,000 taken out of tax as between earning wives and others.
534Wwho receive a constant attendance allowance, satisfy the medical criteria for an invalid three-wheeler or car and own a vehicle which is registered in their own name and driven by a nominated driver.
The legislation relating to these exemptions is laid down in the Health Services and Public Health Act 1968, the Vehicles (Excise) Act 1971, the Finance Act 1971, the Vehicles (Excise) Act (Northern Ireland) 1972 and the Finance Act 1976.