HC Deb 09 April 1984 vol 58 c85W
Mr. Sheerman

asked the Chancellor of the Exchequer, where dial-a-ride systems exist, if it is his intention that vehicles are to be included in the exemption from value added tax and from car tax.

Mr. Hayhoe

The reliefs announced in the Budget Statement are for vehicles designed or substantially and permanently adapted for the carriage of a handicapped person in a wheelchair or on a stretcher and up to five other persons. If vehicles used for dial-a-ride systems meet the conditions for relief they will be included.