§ Mr. Alfred MorrisTo ask the Chancellor of the Exchequer if he will specify the circumstances in which a person in receipt of mobility allowance is not required to pay(a) VAT or (b) car tax on the purchase of a motor vehicle; and if he will make a statement.
§ Mr. Norman Lamont[holding answer 7 March 1991]: All handicapped persons, including those in receipt of mobility allowance, are eligible for VAT and car tax relief when they purchase a motor vehicle, but only if that vehicle has been designed or substantially and permanently adapted for their use.