Vehicle Excise and Registration Act 1994 schedule 2 paragraph 19

Vehicle excise duty exemption for disabled persons

Schedule 2 paragraph 19 sets out the conditions under which a vehicle used by or kept for use by a disabled person is exempt from vehicle excise duty (road tax), including who qualifies as a disabled person and how the vehicle registration rules apply.

• A vehicle used by or kept for a qualifying disabled person is exempt from vehicle excise duty, provided it is registered in that person's name and no other vehicle registered to them already benefits from a reduced rate or disability exemption.
• Qualifying disability benefits include the higher-rate mobility component of disability living allowance, the enhanced-rate mobility component of personal independence payment, equivalent Scottish disability assistance payments, armed forces independence payment, a war pensioners' mobility supplement, or eligibility for an NHS vehicle grant.
• If a person temporarily loses their qualifying benefit solely because they are an in-patient in a hospital or similar institution, they are still treated as qualifying for the exemption.
• The vehicle may be registered in the name of an appointee (someone authorised to manage the disabled person's benefits) or a nominated person, rather than directly in the disabled person's name.