To ask the Chancellor of the Exchequer, pursuant to the Answer of to Question 99582, if he will take steps to allow a mobility vehicle purchased by a person in receipt of Attendance Allowance to be registered for taxation purposes as a disabled vehicle; for what reasons such vehicles are registered as private light goods vehicles for taxation purposes; and if he will make a statement.
The Government is committed to supporting disabled people and is determined that support should be focused on people who need it most. Therefore, individuals in receipt of the higher rate mobility component of Disability Living Allowance, War Pensioners Mobility Supplement and the enhanced mobility component of Personal Independence Payment (PIP) qualify for an exemption from Vehicle Excise Duty (VED). A fifty per cent reduction in VED is available to those in receipt of the PIP standard rate mobility component.
There are currently no plans to extend the qualifying criteria for exemption from VED for disabled people to include receipt of Attendance Allowance. As with all taxes, VED remains under review.