Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, when his Department will publish further information on the steps he plans to take to implement the undertaking contained in paragraph 4.50 of Autumn Statement 2016 to tackle exploitation of the VAT relief on adapted cars for wheelchair users.

Draft legislation, the explanatory note and the tax information and impact note was issued on Monday 5^th December as part of the usual Autumn Statement process. These can be found at the following links: https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/574680/newbook_book.pdf (clause 43); https://www.gov.uk/government/uploads/system/uploads/attachment_data/file/574679/Explanatory_Notes_-_draft_provisions.pdf (clause 43 and Schedule 14); and, https://www.gov.uk/government/publications/finance-bill-2017-draft-legislation-overview-documents/overview-of-legislation-in-draft (section 4.3) respectively.

https://www.gov.uk/government/publications/finance-bill-2017-draft-legislation-overview-documents/overview-of-legislation-in-draft