A person who is severely and permanently disabled and incapable of using public transport because of the disability may be provided with alternative means of transport or receive financial assistance with the cost of journeys between their home and place of employment. Normally such assistance would come from the Employment Service, or, in respect of disabled people employed in sheltered workshops, from local authorities.

By concession, Income Tax is not charged under any of the provisions of Schedule E on the amount received or benefit provided.

Special pension awards:

Pensions are normally taxable, but the amount by which a pension awarded on retirement through disability caused by injury on duty or a work-related illness, or by war wounds, exceeds the pension which would have been awarded if retirement had been on ordinary ill-health grounds it is not treated as income for Income Tax purposes. This concession does not apply to any pension or part of a pension which is paid out of the funds of tax-approved pension arrangements.

Information about taxation:

TaxAID

Linburn house, 342 Kilburn High Road, London NW6 2QJ Tel: 0207 624 5216

This charity offers free and independent tax advice, assistance and advocacy to people who cannot afford professional help. All clients are seen by appointment. Interviews are arranged by phoning between 9 am and 11 am on weekdays.

You and the Inland Revenue. Inland Revenue leaflet about the standard of service you can expect. Available in English, Bengali, Chinese, Greek, Gujarati, Hindi, Punjabi, Turkish, Urdu, Vietnamese and Welsh. The English language version is available in standard print, braille, large print and on audio tapes. The braille, large print and audio tape version can be obtained from the RNIB by telephoning 0345 023153. The print versions are available from local tax offices and enquiry centres.