211APartial exemption—modified vehicles for people with

211A Partial exemption—modified vehicles for people with disabilities (1) This section applies to duty payable on an application to register a (a) modifications have been made to the vehicle for a person with a disability; and (b) either— (i) the applicant is a person with a disability; or (ii) the motor vehicle is to be used to transport a person with a disability. (2) For the purposes of duty payable on the application, the dutiable value of the motor vehicle is the dutiable value of the vehicle apart from this section reduced by the value of the modifications. modifications, made to a vehicle for a person with a disability, means modifications made— (a) to enable the person with a disability to drive the vehicle; or

(b) to enable someone else to transport the person with a disability in the vehicle. the addition to a vehicle of an hydraulic lift for a wheelchair person with a disability means a person who has a disability that— (a) is attributable to an intellectual, psychiatric, sensory, physical or neurological impairment, or acquired brain injury; and (b) is likely to be permanent; and (c) results in substantially reduced capacity in self-care, self-management, mobility or communication requiring significant ongoing, or long-term episodic, support. value, of modifications, means the consideration (in money or money’s worth) given for the modifications.