John McGuinness (Carlow-Kilkenny, Fianna Fail)
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Question 275: To ask the Minister for Finance if approval will be given by the Revenue Commissioners to a person (details supplied) in County Donegal who is disabled to change their car; if the changed circumstances of the person will be examined; if a response will be expedited; and if he will make a statement on the matter. [19479/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
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Relief from taxes for people with disabilities is governed by the Disabled Drivers and the Disabled Passengers (Tax Concessions) Regulations 1994, S.I No. 353 of 1994. Paragraph 15 refers to early disposal of vehicles relieved of taxes under the scheme.

I am advised by the Revenue Commissioners, that the earliest date of disposal of the person's current vehicle without a tax claw-back is 18 August 2006. If the person wishes to dispose of their vehicle prior to this date a portion of the taxes relieved on the vehicle must be repaid to the Revenue Commissioners. The amount of the repayment is calculated by reference to the current market value of the vehicle.

The current market value of the vehicle in question is €34,120, therefore the repayment due to the Revenue Commissioners is €8,188. If the person wishes to pursue this course of action, repayment of the said amount should be made to the Revenue Commissioners, Central Repayments Office, Monaghan. The vehicle may then be disposed of and an application for a new vehicle will be processed on receipt.