§ Mrs. Dunwoodyasked the Chancellor of the Exchequer whether his Budget proposal that neither value added tax nor car tax will apply to family cars designed for disabled people or substantially adapted for their use will apply only to those whose disablement requires that they must remain in their wheelchairs while driving; or if it will apply to those using wheelchairs, but not requiring their support while driving.
§ Mr. Hayhoe[pursuant to his reply, 6 April 1984, c. 695]: The relief will apply to vehicles designed or substantially adapted for carrying the wheelchair with the disabled person in it. The disabled person may he driver or passenger. Vehicles whose controls are modified to allow a disabled person to drive after leaving his wheelchair are not considered to meet the "designed or substantially adapted" criterion.