§ Angela Smith
To ask the Chancellor of the Exchequer if he will grant tax relief on the costs of conversion of minibuses and coaches to allow for wheelchair and disabled access. 
§ Dawn Primarolo
The capital costs of providing wheelchair and disabled access to minibuses and coaches will normally qualify for capital allowances at 25 per cent. a year on the reducing balancing basis. Small and medium-sized businesses will qualify for first year capital allowances at 40 per cent. on these costs. This is increased to 100 per cent. if the costs are incurred between 12 May 1998 and 11 May 2002 by such businesses on the conversion of minibuses and coaches for use primarily in Northern Ireland.