Tom Hayes (Tipperary South, Fine Gael)
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Question 126: To ask the Minister for Finance the reason a particular not for profit organisation might have its application for relief of taxes under the Disabled Drivers/Passengers Regulations 1994 refused by Revenue; his views on a particular case (details supplied) in County Tipperary; and if he will make a statement on the matter. [6441/12]

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 16 August 2011 from the organisation (details supplied). Qualifying Organisations are entitled to relief under this scheme. A "Qualifying Organisation" means a philanthropic organisation which is not funded primarily by (a) the State, (b) any board established by statute, or (c) any public or local authority. As confirmed on the application submitted by the organisation, this organisation is primarily funded by the State and therefore does not qualify for relief under this scheme.