For those considering leaving the scheme, there are no changes to the HMRC scheme which allows full time wheelchair or stretcher users, who require “substantial and permanent adaptations”, to buy a new car with full VAT exemption off the purchase price (including optional extras), servicing and maintenance costs plus, of course, full exemption from road tax, including the luxury car supplement. There have been no restrictions added to exclude premium or luxury cars, so the Rolls Royce Cullinan is still included 😂