Can you please confirm that the person you are helping is definitely the registered keeper, and they have the vehicle's V5C in their name?
On the alleged breach, you would have a potential argument that an occupant of the vehicle is entitled to reasonable adjustments under the Equality Act. However, assuming the answer to the question above is 'yes they are the registered keeper', there's a much easier argument that you can run that should see the charge cancelled (either immediately, or on further appeal to POPLA). The notice has been issued too late to be compliant with the requirements of
Schedule 4 of the Protection of Freedoms Act. This means that they cannot recover the charge from the registered keeper of the vehicle. As such, the keeper can appeal with the below:
Dear Sirs,
I have received your Parking Charge Notice (Ref: ________) for vehicle registration mark ____ ___, in which you allege that the driver has incurred a parking charge. I note from your correspondence that you are not seeking to hold me liable as the registered keeper, under Schedule 4 of the Protection of Freedoms Act 2012 ("The Act"). Your Notice to Keeper was issued outside of the relevant period, as defined by paragraph 9(5) of the Act
There is no obligation for me to name the driver and I will not be doing so. I am therefore unable to help you further with this matter, and look forward to your confirmation that the charge has been cancelled. If you choose to decline this appeal, you must issue a POPLA code.
Yours,
They should appeal online
as the registered keeper - being careful not to tick any boxes etc. that identify the driver (this is very important). They should keep an eye out on their spam folder for the response.