Michael McGrath (Cork South Central, Fianna Fail)
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Question 111: To ask the Minister for Finance if there has been a change in repayment arrangements for excise duty on fuel used in a vehicle for the transport of a disabled person (details supplied); and if he will make a statement on the matter. [44776/10]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am advised by the Revenue Commissioners that the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994 (S.I. No. 353 of 1994) provide for the repayment of excise duty paid on fuel used in vehicles qualifying for tax relief under those Regulations, subject to specified limits.

Following a review of the arrangements for the repayment of the excise duty paid on fuel, some changes in the administrative arrangements have been gradually introduced to achieve efficiencies and to simplify the process for disabled claimants, so that claiming is easier and more customer-friendly. The changes included dispensing with the submission of receipts with every fuel repayment claim and, more recently, moving to one claim per annum rather than up to 3 claims a year as had been the practice previously. Where particular difficulty is being experienced by a disabled claimant, Revenue will give favourable consideration to making an interim repayment.