John Lyons (Dublin North West, Labour)
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Question 206: To ask the Minister for Finance further to Parliamentary Question No. 76 of 22 March 2012, if he will clarify the situation regarding VAT relief for second hand cars under the Revenue people with disabilities scheme, if entry to the scheme is being denied if VRT and VAT are not refunded; his views on a case (details supplied) in which VAT was paid on a second hand specialised disabled vehicle but entry to the scheme has been refused. [19089/12]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that an application for relief under the Disabled Drivers/Passengers scheme was received from the person (details supplied) on 2nd February 2012 in respect of VAT on the purchase of a second-hand adapted vehicle. The applicant was advised on 2nd March 2012 that, as the maximum allowable amount of €15,875 had been refunded on this vehicle already, no additional refund of VAT could be made. Furthermore, where the VRT on a vehicle has already been fully refunded/remitted at an earlier date under the scheme, there is no residual VRT available to be refunded on a subsequent sale of that vehicle to a second qualifying person. The upper limit of €15,875 is prescribed under the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations (S.I. 353 of 1994).

In cases 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 claimant is also entitled to repayment of Excise Duty on fuel. The person (details supplied) is entitled to these concessions and will be informed accordingly.