Part I Excise Duties

Vehicle excise duty

17 Exemption for vehicles for disabled persons.

In paragraph 19 of Schedule 2 to the M1Vehicle Excise and Registration Act 1994 (exemption for vehicles for disabled persons), after sub-paragraph (2) there shall be inserted the following sub-paragraph—

2A

This paragraph shall have effect as if a person were in receipt of a disability living allowance by virtue of entitlement to the mobility component at the higher rate in any case where—

a

he has ceased to be in receipt of it as a result of having ceased to satisfy a condition of receiving the allowance or of receiving the mobility component at that rate;

b

that condition is either—

i

a condition relating to circumstances in which he is undergoing medical or other treatment as an in-patient in a hospital or similar institution; or

ii

a condition specified in regulations made by the Secretary of State;

and

c

he would continue to be entitled to receive the mobility component of the allowance at the higher rate but for his failure to satisfy that condition.