Relief for people with disabilities purchasing new cars

Hi

I have a family member who has has a disability. They meet the criteria for claiming back VRT and VAT on the purchase of a new car.

However, they don't need to have the car modified. Anyone know if they can still claim the relief

Thanks

As far as I know the car must be modified.

If the disability does not require the car to be modified, why would they be entitled to the refund of the taxes?

No, if you can drive an unmodified vehicle you don't come within the scope of the scheme.