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Taxation: Invalid Vehicles

Volume 480: debated on Friday 17 October 2008

To ask the Chancellor of the Exchequer if he will make an assessment of the implications for UK policy of the recent decision by the Dutch authorities in relation to the tax on mobility scooters for the use of disabled people in response to legal action in that country. (222243)

The UK must follow European Union classification policy, which currently classifies mobility scooters as

‘vehicles principally designed for the transport of persons’

and sets an import duty of 10 per cent. for customs purposes. The UK cannot adopt a decision made in isolation by a national Court in another member state.

The European Commission has been asked to confirm EU policy in the light of a decision by the Dutch authorities. HMRC will continue to work with the British Healthcare Trades Association and others seeking a change in EU classification policy and will be representing the views of UK importers of mobility scooters in future discussions.