Vehicle Excise and Registration Act 1994 section Sch 2 para 20

Exemption for vehicles used to carry disabled people

Section Sch 2 para 20 provides that vehicles used by recognised care organisations to transport disabled people are exempt from vehicle excise duty.

• A vehicle used to carry disabled people by a body recognised by the Secretary of State is exempt from vehicle excise duty, provided it is not an ambulance already covered by other exemption rules.
• The Secretary of State must recognise any body that applies in the required manner and appears to be concerned with the care of disabled people.
• Where the Secretary of State issues a nil licence for a vehicle under this provision, that act itself counts as formal recognition of the care body on whose behalf the vehicle is used.
• The Secretary of State may withdraw recognition from a body if it appears that the body is no longer concerned with the care of disabled people.