PART 2Disability assistance: England and Wales, Scotland and Northern Ireland

Disability assistance: amendments relating to taxation as regards motor vehicles

Amendment of the Value Added Tax Act 19949

1

The Value Added Tax Act 199418 is amended as follows.

2

In Schedule 8 (zero-rating), in Group 12 (drugs, medicines, aids for the disabled, etc.)19—

a

in item 14, for “or of mobility supplement” substitute “, of mobility supplement or of disability assistance for children and young people by virtue of entitlement to the mobility component”,

b

in Note (6)(b)—

i

for “or the Ministry of Defence”, substitute “, the Ministry of Defence or the Scottish Ministers”,

ii

for “or mobility supplement” substitute “, mobility supplement or the mobility component of disability assistance for children and young people”,

c

in Note (7), after paragraph (aa), insert—

aaa

“disability assistance for children and young people” means a category of disability assistance specifically for children and young people given in accordance with regulations made under section 31 of the Social Security (Scotland) Act 2018;