One way it is possible to target the Scheme is to change their VAT exemption so only modified vehicles are eligible whilst the majority of cars, which are standard, would be reduced only by the negotiated discount. I’m not sure that’s worth billions though.
Actually limiting access to the scheme, maybe by excluding those qualifying through the mental health aspect of ‘planning and following a journey’ alone. So requiring at least 8 points on ‘moving around’ on top of the 12 points to qualify for the Enhanced Rate. However, just by stopping access to the Scheme saves the Exchequer nothing as the benefit will then be payable to the recipient directly.
I'm Autistic, if I say something you find offensive, please let me know, I can guarantee it was unintentional.
I'll try to give my honest opinion but am always open to learning.
Mark