Olivia Mitchell (Dublin South, Fine Gael)
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Question 92: To ask the Minister for Finance if he will clarify the new arrangements in place to qualify for the vehicle registration tax exemption for disabled passengers in view of the fact there has been some confusion resulting in genuine cases being unable to avail of this exemption; and if he will make a statement on the matter. [23381/11]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that there have been no changes in the qualifying criteria for the Vehicle Registration Tax (VRT) exemption for disabled passengers. The scheme is governed by the Disabled Drivers and Disabled Passengers [Tax Concessions] Regulations 1994 (S.I. No. 353 of 1994). The Scheme is open to persons who meet the specified medical criteria and have obtained a Primary Medical Certificate to that effect.

A disabled person can apply for relief either as a driver or a passenger. The vehicle must be suitably adapted for the transportation of the disabled person and must be used for that purpose. In the case of passengers, VRT relief is restricted to a vehicle which has an engine size up to 4,000 cc and the net cost of the adaptations must be not less than 10% of the tax exclusive cost of the vehicle. The vehicle must be purchased outright by the applicant (this includes vehicles purchased on hire-purchase, but excludes vehicles which have been purchased by way of a leasing arrangement). The vehicle must not be destined/used for any commercial purpose following the granting of relief, e.g. taxi/hackney, courier service.

A family member of a person with a disability who purchases a vehicle for the transport of that person as a passenger qualifies, provided the person resides with and is responsible for the transport of the disabled passenger. In exceptional circumstances, the condition concerning residency may be waived. In this regard, evidence is sought that the qualifying vehicle is used on a regular basis for the transport of the disabled person. Each case is evaluated on an individual basis and, where the Revenue Commissioners are satisfied that a qualifying disabled person is transported on a regular basis, the relief is granted.