Income Tax (Trading and Other Income) Act 2005 section 780

Disabled person's vehicle maintenance grant

Section 780 exempts from income tax any grants made to disabled persons for the maintenance of their vehicles.

  • Grants paid to disabled vehicle owners for vehicle maintenance are completely free of income tax
  • The exemption applies to grants made under NHS legislation in England, Wales, Scotland, and Northern Ireland
  • The grant must be made under specific statutory provisions relating to health service support for disabled persons
  • The exemption covers the full amount of the grant with no cap or restriction

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