Written question asked by Christine Jardine (Liberal Democrat) on Wednesday, 13 November 2024, in the House of Commons. It was due for an answer on Monday, 18 November 2024. It was answered by James Murray (Labour) on Friday, 22 November 2024 on behalf of the Treasury.

Motor Vehicles: Tax Allowances

Question: To ask the Chancellor of the Exchequer, if she will make an assessment of the potential merits of granting an exemption to the extra money owed in vehicle tax for cars with a list price of more than £40,000 if the vehicle is a registered taxi with wheelchair accessibility improvements.

Answer

The Expensive Car Supplement (ECS) is an additional Vehicle Excise Duty (VED) supplement payable from year 2-6 of a car’s lifecycle, and liable on new cars with a list price of £40,000 or more.

Any vehicle modifications for disabled users made prior to first registration are not included when calculating the list price for the purposes of ECS. However, there is no exemption from the ECS for modifications made to taxis for disabled users after the first registration.

Secondary information

Type: Written question
Reference: 14070
Session: 2024-26
Subjects: Disability Motor vehicles Taxis Tax allowances
Link: View this Written question on www.parliament.uk

Motor Vehicles: Tax Allowances

Secondary information

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