Vehicle Excise and Registration Act 1994 Schedule 4 Paragraph 7

Exemption for disabled passengers

Schedule 4, paragraph 7 provides a vehicle excise duty exemption for vehicles used by severely disabled passengers who require a full-time carer and driver, subject to transitional conditions linked to certificates issued before 13 October 1993.

• Vehicles adapted for severely disabled passengers who cannot drive themselves and need a full-time constant attendant may be exempt from vehicle excise duty.
• The exemption only applies where the disabled person holds a valid relevant certificate issued (or applied for) before 13 October 1993, and no other vehicle registered in their name already benefits from the disabled persons' exemption.
• The relevant certificate remains valid for as long as the disabled person's condition described in it remains unchanged, but special rules apply to persons who were under five years old immediately before 13 October 1993, limiting the duration of their eligibility.
• Regulations may require the vehicle keeper to provide evidence supporting the exemption, and existing offences relating to forgery and false declarations apply to vehicles exempt under this provision.

---