Paul Connaughton (Galway East, Fine Gael)
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Question 58: To ask the Minister for Finance if he will provide clarification in relation to the issue of VRT claims; in response to Parliamentary Question No. 120, this Deputy was informed that to date no claim has been refused in instances in which the VRT was already paid, yet that appears to have been the case in relation to a refusal in respect of a person (details supplied) in County Galway; his plans to circulate information to persons involved in adapting cars for disabled persons informing them that persons purchasing cars with a view to having them modified for disabled persons should first check to see if the VRT has previously been reclaimed on the vehicle; and if he will make a statement on the matter. [36774/11]

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. A claim under the above scheme was received in the Central Repayments Office on 19th October 2011 from the person (details supplied). This claim was processed on the basis of the invoice supplied, which referred to adaptations carried out on a V.W. Transporter. A cheque issued on 1st November 2011 in respect of the repayment of VAT incurred on these adaptations. In this case, the vehicle was a used vehicle which was purchased privately rather than from an authorised dealer. No VRT was incurred by the named person and there is no further repayment due in respect of this vehicle.

Correspondence has been circulated to the Irish Wheelchair Association and The Disabled Drivers Association of Ireland clarifying aspects of the legislation governing this Scheme.