DUGALD McArthur was 26 when his life changed overnight after he suffered a devastating spinal cord injury while playing rugby.
The injury in 1996 left Mr McArthur, from Edinburgh, paralysed from the shoulders down and requiring round-the-clock care from a team of four to five personal assistants.
He said the transition from his old to new life was eased only thanks to the advice and support of staff from the Lothian Centre for Inclusive Living.
"I had no absolutely no idea how to go about anything to do with employing a PA, but LCIL advised me all the way," he said. "Even when I was in the spinal unit, they visited me to talk me through the process and advertised on my behalf. They will handle everything for you - they advertise for PA's, help arrange interviews, they handle everything to do with payroll and all the paperwork that goes with it.
"Now, as an employer, I'm required to pay a pension and I'm happy to do that - the PA's do a fantastic job and they deserve a pension - but when I first received the letter from HMRC saying that I was obliged to cover a pension my heart sank because it was just more red tape.
"But LCIL organised all of that too. It takes all the stress out of being an employer and gives you your life back.
"I don't want to manage my life - I want to live my life."
Mr McArthur praised the "kind and dedicated" staff at LCIL and said the potential loss of such a lifeline service would be a major worry for many disabled Scots.
"The fact that this action by HMRC could threaten the future of LCIL is just incredibly unfair. Just the 20 per cent increase in costs would be bad enough, but it looks like HMRC are going to chase them for backdated VAT and that's going to run into tens of thousands.
"Service users in the Lothian area are aware of the situation and there will be hundreds of people very worried about what this means for them."
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