Question to the HM Treasury:

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.

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.