HC Deb 26 March 1984 vol 57 c54W
Mr. Ward

asked the Chancellor of the Exchequer if he will describe the types of vehicles for use by disabled people which, under the Budget proposals, will be exempt from value added tax and car tax.

Mr. Hayhoe

The relief which it is intended to introduce as from 1 May 1984 will apply to vehicles designed or substantially and permanetly adapted for the carriage of a chronically sick or disabled person in a wheelchair or on a stretcher and of no more than five other persons.