David Stanton (Cork East, Fine Gael)
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Question 254: To ask the Minister for Finance further to the disabled drivers and disabled passengers scheme operated by the Revenue Commissioners which allows persons with disabilities to claim remission or repayment of VRT and VAT and also repayment of excise duty and fuel, when the limits and thresholds in relation to the amount repayable were last raised; and if he will make a statement on the matter. [39232/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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The Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994 provide for the scheme. Since those regulations there have been no changes to the limits of tax repayable for drivers, family members of disabled passengers, and organisations providing services to disabled. The limits are as set out below:

Driver: A maximum repayment of VRT and VAT of €9,525; repayment of excise duty on fuel used in vehicle for transport of person with disability, up to a maximum of 2,728 litres per year; the engine size must be no greater than 2,000 cubic centimetres.

Family members-disabled passenger: A maximum repayment of VRT and VAT of €15,875; repayment of excise duty on fuel used in vehicle for transport of person with disability, up to a maximum of 2,728 litres per year; the engine size must be no greater than 4,000 cubic centimetres, and the car must be adapted to a cost of at least 10% of cost of the vehicle exclusive of VRT.

Qualifying organisations: Maximum repayment of VRT and VAT not to exceed €15,875; engine size to be no greater than 4,000 cubic centimetres; repayment of excise duty on fuel used in vehicle for transport of person with disability, up to a maximum of 4,092 litres per year; cost of adaption to vehicle must amount to at least 10% of cost of the vehicle exclusive of VRT.

Where a vehicle has been specially constructed or adapted for the transport of five or more disabled persons and the seating capacity for non-disabled passengers is not greater than twice the capacity for disabled passengers, there is no limit to amount of VRT and VAT repayable or engine size.

However, the requirement that the vehicle be adapted to a cost of 10% of the cost of the vehicle exclusive of VRT, was reduced from 20% in 1996, Finance Act 1996, section 78, and from 30% to 20% in 1991, Finance Act 1991, section 121. The reductions in the threshold for cost of adaptation effectively increased the number of vehicles that could qualify under the scheme.