Violet-Anne Wynne (Clare, Independent)
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266. To ask the Minister for Finance the reason the driver and passenger must be related in order for an application to be made under the disabled drivers and passengers scheme; and if he will make a statement on the matter. [29847/23]

Michael McGrath (Cork South Central, Fianna Fail)
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SI 353 Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994 as amended sets out the requirements for accessing VAT and VRT relief in respect of qualifying vehicle adapted for the use or for the transport a Primary Medical Certificate holder, as a disabled driver or as a disabled passenger. Regulations 10 outlines the requirements which a passenger with a disability must meet in order to qualify for tax relief from VRT and VAT.

Regulation 10(1) and (2) sets out the conditions for repayment of VAT, VRT or residual VRT borne or paid by a disabled passenger or by a family member responsible for the transportation of that disabled passenger, where at the time of the registration of the vehicle the family member must be residing with the disabled passenger.

Regulation 10(5)(a) sets out that in exceptional circumstances the Revenue Commissioners may waive the conditions concerning residency of a claimant. Regulation 10(5)(b) states 'The Revenue Commissioners shall waive the conditions concerning both family membership and residency of a claimant under Regulation 10 in the case of a claim lodged by a person appointed by the President of the High Court to act on behalf of a disabled passenger who is a Ward of Court.'

These are the legislative requirements in respect of a family member transporting a disabled passenger as defined in respect of the Disabled Drivers and Disabled Passengers Scheme.