Paul Connaughton (Galway East, Fine Gael)
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Question 137: To ask the Minister for Finance the rationale behind the stipulation in the application for tax relief for passengers with disabilities stating that the car must be purchased from an authorised dealer; if he will define an authorised dealer; if there is any mechanism whereby a person who purchased a vehicle privately can have it authorised; if there are any plans to change the current regulations; and if he will make a statement on the matter. [5364/12]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that an authorised dealer is a person who is authorised under section 136 of the Finance Act 1992 (as amended) "to manufacture, distribute, deal in, deliver, store, repair or modify unregistered vehicles and to convert registered vehicles". Authorisation brings a number of responsibilities concerning the management and record keeping in relation to vehicles, responsibilities that are subject to control and scrutiny by the Commissioners. Because of the significant amount of relief from both VRT and VAT available to purchasers of vehicles under the Disabled Drivers and Passengers scheme, it is appropriate that vehicles provided under this scheme should be provided by authorised dealers to facilitate the monitoring of various elements of the scheme.

As it is the dealer who supplies a vehicle that is authorised and not the vehicle, it is not possible to retrospectively authorise a vehicle purchased privately.

There are no plans to change the current regulations regarding authorisation.