Import duty excemptions

Hi does anyone know much about importing a car for a person with a disability badge?

My in-laws need a new car, elderly couple one of whom is limited mobility with a pass.

I'm wondering do the qualify to import something like say a 5 or 6 year old, Skoda Kamiq, and avoid the VAT and VRT on it? Or does the exemption only apply to modified vehicles?

Realistically they just need something small with a higher seating position so I'm thinking a Kamiq would be a good option around 10k from the UK. VRT would make it unaffordable for them.