If your wife is in receipt of the higher rate mobility component of Disability Living Allowance, the enhanced rate mobility component of Personal Independence Payment or War Pensioner's Mobility Supplement then she can apply for an exemption from road tax (VED). However, the rules state that it must only be used for the disabled person's mobility needs. If she is in receipt of PIP standard rate mobility component then she can apply for a 50 per cent reduction in road tax.

To get this reduction you need your exemption certificate serial number and the surname, date of birth and National Insurance number of the exemption certificate holder, and you apply for vehicle tax in the normal way through the government's 'Tax your vehicle' website.