Finian McGrath (Dublin North Central, Independent)
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Question 64: To ask the Minister for Finance his views on correspondence (details supplied) regarding wheelchair accessible vehicles. [15093/12]

Michael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that a person who purchases a second-hand wheelchair accessible vehicle from an authorised dealer and who qualifies to avail of the Disabled Drivers and Passengers Scheme is entitled to claim relief in respect of Value Added Tax (VAT), Vehicle Registration Tax (VRT) or residual VRT borne, subject to a maximum limit of €9,525 in respect of a disabled driver and €15,875 in respect of a disabled passenger. This applies equally to vehicles registered previously in the State and imported used vehicles and any claim to the contrary is erroneous. It has come to the attention of the Commissioners that occasions have arisen where relief of the residual VRT was allowed to qualifying individuals on the purchase of used vehicles in the State where no VRT was paid in the first instance, e.g. on the purchase of a used vehicle by a qualifying individual where the relief was granted to an earlier owner of the vehicle who had previously qualified for the relief. Consequently procedures were put in place to ensure that relief for the payment of VRT and VAT will only be allowed to qualifying persons or organisations in situations where the person or organisation has borne or paid value-added tax, vehicle registration tax or residual vehicle registration tax in respect of a vehicle or in respect of the adaptation of a vehicle . If the VRT on a vehicle has been fully refunded at an earlier date under the scheme, there is no residual VRT available to be refunded on a subsequent sale to a second qualifying person and this should be reflected in the price of vehicle at the time of resale.