Capital Allowances Act 2001 section 268D

Hire cars for disabled persons

Section 268D defines what counts as a hire car for a disabled person and who qualifies as a disabled person for the purposes of the special rate expenditure rules in Part 2 of the Capital Allowances Act 2001.

• A car qualifies as a hire car for a disabled person if it is provided wholly or mainly for hire to, or the carriage of, disabled persons in the ordinary course of a trade.
• A disabled person is defined as someone receiving certain specified mobility-related benefits, including disability living allowance (mobility component), personal independence payment (mobility component), Scottish disability assistance (mobility component), or armed forces independence payment.
• The definition also covers recipients of mobility supplements under the Personal Injuries (Emergency Provisions) Act 1939 or the Social Security (Miscellaneous Provisions) Act 1977.
• The Treasury has the power to extend the definition by specifying additional payments that are similar in nature to those already listed.