Denis Naughten (Roscommon-South Leitrim, Independent)
Link to this: Individually | In context | Oireachtas source

57. To ask the Minister for Finance to outline the number of instances in each of the past four years where tax relief for a disabled driver was given on vehicles in excess of the 2 litre restriction; the number of such cases in 2014; and if he will make a statement on the matter. [31815/14]

Michael Noonan (Limerick City, Fine Gael)
Link to this: Individually | In context | Oireachtas source

I am advised by the Revenue Commissioners that the relevant legislation governing the Drivers & Passengers with Disabilities Scheme is contained in Section 92 of the Finance Act 1989 (as amended), Section 134(3) of the Finance Act 1992 (as amended) and Statutory Instrument No. 353 of 1994 (Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994).

The number of instances where tax relief was given on vehicles in excess of two litres, for drivers with disabilities, was as follows:

2014 - Nil

2013 - Nil

2012 - Nil

2011 - 197

2010 - 279

The administration of the scheme was reviewed in late 2011 to ensure that all applications would be dealt with in accordance with the legislation.  Revenue met with representatives of the Irish Wheelchair Association and the Disabled Drivers Association of Ireland in November 2011 and briefed both organisations on the review, highlighting the fact that the legislation does not provide for exceptions and that, in future, exceptions would not be possible.  Customers who had previously been granted exemptions on vehicles exceeding the limit were written to and advised that a further exception would not be possible when they were next changing their vehicles.

The purpose of the scheme is to provide for ways in which people with a physical disability can become more mobile.  It is considered that the engine size limit of 2000 cc is sufficient to allow for an extensive choice of vehicle for a driver with a disability.   A higher limit of 4000 cc applies in the case of a passenger with a disability.