Finian McGrath (Dublin North Central, Independent)
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Question 163: To ask the Minister for Finance the position regarding the disabled drivers and passengers tax relief scheme (details supplied). [18390/12]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that as the limits prescribed under Section 9 (€9,525), Section 11 (€15,875) and Section 13 (€15,875) of the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations (S.I. 353 of 1994) relate to the VRT and VAT paid on a vehicle, there are no provisions whereby additional VRT or VAT may be repaid in excess of these limits. However, if the prescribed limits have not been reached in full on the vehicle and the vehicle is subsequently purchased by another "qualifying person", any VAT paid on the transaction will be refunded to the "qualifying person" subject to the limits outlined above. Where a vehicle has obtained full relief or the prescribed limits have been reached under the relevant provisions and the vehicle is subsequently purchased by another "qualifying person" for their use the vehicle still qualifies for relief from motor tax and the fuel rebate.