The above logic works with a lot of other cases where people have a tendency to get sad and angry about sad edge cases.
The UK should be taxing things like delivery services and online shopping. If you propose doing this, you immediately get a lot of angry responses that "What about disabled people who use these services?" Again, a) most online shopping/deliveries are used by people who are not disabled, b) many disabled ppl do not make more use of online shopping/deliveries than other ppl, because the world of disability is vast and everyone has different needs/preferences.
It would therefore be fairer, and make more sense, to tax online shopping/deliveries more heavily, and use some of this money to increase the benefits paid to the disabled. Disabled people who do use delivery/online shopping a lot, can use this extra money to fund the cost. Those who don't, can choose to spend the money on other things. Some disabled people, for example, might actually prefer to have money to spend on buying/renting a property near a family member who helps them or is directly next to shops or on a better bus route.
Again, it is better to just give disabled people money directly and trust them to make the decisions about how to spend it, rather than paternalistically decide that "We think you should be doing online shopping and deliveries."