Robert Dowds (Dublin Mid West, Labour)
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To ask the Minister for Finance if he will outline the requirements under the VRT and VAT tax relief scheme for drivers and passengers with disabilities regarding persons from whom a used car may be bought to qualify for the scheme, that is, authorised dealers. [44151/12]

Robert Dowds (Dublin Mid West, Labour)
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To ask the Minister for Finance if he would consider loosening the restrictions on persons from whom used cars may be bought to avail of the VRT and VAT tax relief scheme for drivers and passengers with disabilities, as long as the seller and buyer are tax compliant. [44152/12]

Michael Noonan (Limerick City, Fine Gael)
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I propose to take Questions Nos. 157 and 158 together.

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.

There are no plans to change the current regulations regarding authorisation.