While seats and parking for people with disabilities are respected, in general Taiwan is not a very disabled-friendly environment. Street footpaths are uneven, kerbs are steep, and public transport, other than the MRT and HSR, is not equipped with wheelchair access. Taipei and other cities are slowly modernising facilities.
Taiwan Access for All Association (https://twaccess4all.wordpress.com/) provides advice and assistance for travellers with disabilities.
Download Lonely Planet's free Accessible Travel guide from http://lptravel.to/AccessibleTravel.