Carr, 39, made fun of the Variety Club’s Sunshine vans – and the children who benefit from them.

He  said: ‘Why are they called Sunshine Variety coaches when all the kids on them look the ****ing same?’

The Sunshine coaches – 5,000 of which have been bought with money raised by community groups and corporate donations – are used to take disadvantaged and disabled children on outings.

And last night Variety Club spokesman Malcolm Brenner, condemning Carr’s comments as ‘sad and upsetting’, said he should fund one.

‘The least he could do is apologise to every disabled child in this country,’ added Mr Brenner.

‘And it wouldn’t be a bad idea if he donated and presented one of these Sunshine coaches and see the children he’s making money out of through his humour.’

But Carr was unrepentant, insisting there are no taboo areas in comedy and any subject is “up for grabs”.

He told a radio breakfast show that “some people just like being offended”.

 “You go, well, you can’t joke about race. Well, if you’re from a different race and that’s your experience of the world and you want to talk about that, then fine,” he told Absolute Radio.

“Or you can’t talk about disability, but disabled comics can talk about that. Well, OK… I think anyone can talk about anything, anything’s kind of up for grabs.”

Jimmy, who has just completed a UK tour, said it was “a brilliant time” to be a comedian.

He said: “But people are allowed to be offended as well. It’s fine to be offended. Just because you’re offended doesn’t mean you’re right. Just because you’re the comedian doesn’t mean you’re right.”