§ 62. Mr. Waddingtonasked the Chancellor of the Exchequer if he will extend the exemption from vehicle excise duty allowed under Section 7 of the Finance Act 1971 to a vehicle primarily used by a person sufficiently disabled to be e[...]gible under the National Health Service Act 1946 and the Health Services and Public Health Act 1968 for an invalid tricycle but too disabled to drive it; and whether such vehicle does or does not require conspicuous and permanent adaptation for the transport of the disabled person.
§ Mr. DellOn the first part of the Question I would refer the hon. and learned Member to the answer I gave the hon. Member for Northampton, South (Mr. Morris) on 1st April.—[Vol. 871, c. 266.] The answer to the second part is that such a vehicle must be conspicuously and permanently adapted; other criteria for exemption include the condition that the vehicle must be used only for the purposes of the disabled person.