The Motor Vehicles (Exemption from Vehicles Excise Duty) Order 1985
Under section 7(2) of the Vehicles (Excise) Act 1971 exemption from vehicle excise duty is granted in respect of vehicles used by certain categories of disabled persons including those in receipt of a mobility supplement payable under certain statutory provisions. Section 7(2A) of that 1971 Act empowers the Secretary of State to add to the categories of payment included within the expression “mobility supplement” by specifying any payment appearing to him to be of a similar kind.