A refuse disposal system is formed integrally with a wheelchair. A foam pad is positioned on a rigid seat of a wheelchair; the foam pad and rigid seat are each provided with openings in registration with each other. An annular cartridge of compressed disposable tubing is positioned within an annular well formed in the bottom surface of the foam pad. The disposable tubing extends from the annular cartridge upward over the flange of the pad and downward through the opening in the rigid seat.