Michael McCarthy (Cork South West, Labour)
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Question 61: To ask the Minister for Finance if he will consider maintaining the tax designation of a vehicle in view of the circumstances (details supplied); and if he will make a statement on the matter. [4527/12]

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. An application for exemption under the Scheme was received in the Central Repayments Office on 24th November 2011 from the person (details supplied) and a Vehicle Chassis Number was included. On the basis of the information supplied, an Exemption Notification issued on 5th January 2012.

Under the terms of this Scheme, relief is due where a disabled passenger purchases a passenger vehicle and fulfils the conditions of the Scheme. Following a telephone call to the husband of the person named, it has been established that the Chassis Number quoted relates to a Category N1 vehicle. In accordance with EU classification, Category N1 vehicles are commercial vehicles and are not admissible under this scheme. The Department of Environment/Local Authority is responsible for all issues relating to the Motor Taxation of Vehicles.