Ned O'Keeffe (Cork East, Fianna Fail)
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Question 244: To ask the Minister for Finance if a person (details supplied) in County Cork who has qualified for tax concessions under the disabled driver or passenger scheme is entitled to a rebate of VAT on petrol; and the other concessions the qualified person is entitled to under this scheme. [8090/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am advised by the Revenue Commissioners that the authorisation under the disabled drivers and disabled passengers tax concession scheme was issued for the first time to the person concerned on 17 February 2006.

A person admitted to the disabled passenger element of the scheme may apply for a repayment of excise duty on fuel used in the vehicle, for the actual transport of the person with the disability, up to a maximum of 600 gallons or 2,728 litres per year, for the fuel types petrol, diesel and LPG. The relief from excise duty on fuel is granted once the individual has been authorised under the scheme. In this regard claims for repayment should be made every four months; claim form DD3 is automatically forwarded by the central repayments office in Monaghan to the authorised individual; receipts for fuel purchased must be submitted; and the percentage of fuel used in the transport of the person with the disability should be estimated.

Relief is also available in respect of VRT and VAT, subject to a maximum of €15,875 under the passenger element of the scheme, on the purchase of a motor vehicle which has been specially constructed or adapted for the person with the disability. The engine size of the vehicle must be less than 4000 cu. cm. and the cost of adaptation must amount to at least 10% of the cost of the vehicle, exclusive of VRT. A vehicle, which has been subject to this relief, may not be disposed of for at least two years. Vehicles approved under the scheme are also exempt from road tax. There is no entitlement to a rebate of VAT on petrol or other fuel under the above scheme.