- Facilities and concessions: (1) The Government of Nepal shall make provisions for providing grants, or loans at the concessional interest rate, to the persons with disabilities for agriculture and self-employment business or entrepreneurship.
(2) The owner or operator of a vehicle shall provide fifty percent concession in the passenger fare to such persons with disabilities as prescribed, while they travel by public vehicles such as bus, train and aircraft.
(3) The Government of Nepal may provide full or partial exemption from customs, excise duties, local tax or other fees, in accordance with the prevailing law, to the assistive devices, equipment or tools to be used by the persons with disabilities, disability friendly motor vehicles and goods, machines, spare parts and raw materials that are used for education, training or self-employment of the persons with disabilities.
(4) The Government of Nepal may grant tax exemption as prescribed to the expenses incurred by any enterprise established with the objective of providing employment to the persons with disabilities in the replacement or installation of spare parts specially to make disability friendly the machines installed in such an enterprise.
(5) The Government of Nepal may grant tax exemption to the amount for that purpose to any institutional school that provides free education to the persons with disabilities.
(6) The Government of Nepal shall make provision for free education as prescribed to the children of the persons with disabilities as prescribed.
(7) The Government of Nepal may make provision for making available from banks and financial institutions loans at concessional interest rate to the social institutions, business or industrial enterprises that provide for employment or training for employment to the persons with disabilities only.
(8) The Government of Nepal may provide loans at a special concessional rate to any enterprise that has been established with the objective of providing employment or training to the persons with disabilities or that provides employment to the persons with disabilities in a number that exceeds the prescribed number, grant to such establishment tax exemption or concessions and exemptions while importing equipment required for the safety of the workplace or importing raw materials that are required for the safety of the persons with disabilities at workplace, providing raw materials or market management.