JB
Welcome to the forum.
In case you are not aware, your real name appears to be showing in the forum, if you want to change this then follow the instructions in the following FAQ
My full name is showing, how can I stop it?
Would you mind not posting capitals, it's difficult to read and causes problems for any one using screen reading software.
As the payments are regular there is a danger of the DWP believing that it is income in relation to some sort of job.
It's not an issue for PIP which takes no account of income.
If your ESA is Contribution Based only then again income is not an issue, but if you are receiving Income Related ESA in whole or in part then the DWP may have an interest in the payment. The simplest solution is for your mother to pay for the taxi herself.
Gordon