Michael Creed (Cork North West, Fine Gael)
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Question 49: To ask the Minister for Finance if he will clarify the situation regarding a refund of VAT or vehicle registration tax in respect of vehicles used for the transport of persons with disabilities; and if he will make a statement on the matter. [11101/11]

Michael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that Section 134(3) of the Finance Act 1992 (as amended) and Statutory Instrument No. 353 of 1994 (Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994 (as amended) provide for permanent relief from the payment of specified maximum amounts of VAT and VRT for persons registered under the scheme. The Deputy may wish to note that an individual who qualifies under the scheme may obtain relief as a driver or a passenger in respect of VRT and VAT subject to a maximum of: * €9,525 for a driver * €15,875 for a passenger.

This relief (comprising both VAT and VRT) is available on the registration of a vehicle in the State where such vehicle has been constructed or adapted for use by the person with a qualifying disability and has an engine size of less than 2,000cc in the case of a driver and 4,000cc in the case of a passenger. Additionally, in the case of a qualifying passenger, the cost of the modifications must amount to at least 10% of the tax free cost of the vehicle.

The Deputy may also wish to note that comprehensive information relating to the relief scheme is available on the Revenue website at: http://www.revenue.ie/en/tax/vrt/leaflets/drivers-passengers-with-disabilities-tax-relief-scheme.html