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暖心服務上路-身障者車輛將主動免稅：財稅局主動核准持有身心障礙手冊或證明之身心障礙者，就其所有並使用之車輛得於汽缸總排氣量 2400cc 以下之應納稅額免徵使用牌照稅，超過部分則不予免徵。每人以 1 輛為限，納稅義務人免申請手續，就可以直接享有優惠。