Anthony Lawlor (Kildare North, Fine Gael)
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Question 125: To ask the Minister for Finance the reasons in order to qualify for the disabled drivers and disabled passengers scheme a vehicle must be purchased from an authorised person according to SI 353/1994, section 8(1); the assistance that can be offered to someone in terms of motor taxation exemptions who did not buy from an authorised dealer but has been medically certified as disabled; and if he will make a statement on the matter. [12331/12]

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. It is not possible to avail of the scheme if a vehicle was purchased privately. Motor Taxation is a matter for the Department of Environment, Community and Local Government.