Aengus Ó Snodaigh (Dublin South Central, Sinn Fein)
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To ask the Minister for Finance the tax reliefs available to a person who has their jeep adopted with a swivel chair to allow access by a person with a disability with the work done by a HSB recommended person; and if where the jeep was originally purchased has any bearing on the entitlement to relief. [45262/12]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that Section 134(3) of the Finance Act 1992 (as amended) and Statutory Instrument No. 353 of 1994 (Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994 (as amended) provide for permanent relief from the payment of specified maximum amounts of VAT and VRT for persons registered under the scheme. In respect of a disabled driver, where a person satisfies the Revenue Commissioners that they have paid taxes on a vehicle or on the adaptation of a vehicle that is specially constructed or adapted to take account of that person’s disablement, the vehicle has been purchased by that person, has been registered in that person’s name and has an engine size of less than 2,000cc, that person is entitled to be repaid taxes subject to a limit of €9,525. I am advised by the Revenue Commissioners that a disabled driver must, due to the nature of their disability, be unable to drive a vehicle unless it is specially constructed or adapted for that purpose. A vehicle will not be regarded as meeting the adaptation requirement solely on the basis that it contains optional extras that are readily available from manufacturers or assemblers. For example, automatic transmission is not regarded as an adaptation. If a driver can drive an unadapted vehicle they do not come within the scope of the scheme

In respect of a disabled passenger, where a person satisfies the Revenue Commissioners that they or a family member residing with them and responsible for their transportation, have paid taxes on a vehicle or on the adaptation of a vehicle that is specially constructed or adapted for use by the disabled passenger, the vehicle has been purchased by the disabled passenger or by the family member and has an engine size of less than 4,000cc, the person who has paid the taxes is entitled to be repaid taxes subject to a limit of €15,875. Additionally, in the case of a qualifying passenger, the cost of the modifications must amount to at least 10% of the tax free cost of the vehicle. I am advised by the Revenue Commissioners that the vehicle purchased must be for the use of the passenger and the vehicle must need to be specially constructed or adapted for the passenger to travel in it. If the passenger can travel in an unadapted vehicle they do not come within the scope of the scheme. A vehicle will not be regarded as having been adapted for the purposes of the scheme solely on the basis that it contains optional extras that are readily available from manufacturers or assemblers.

Regulation 8 (Disabled Drivers) and Regulation 10 (Disabled Passengers) of the S.I. outline the conditions under which VRT and VAT will be repaid and this includes a provision that the vehicle must be purchased from an “authorised person”. 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.

The Deputy may also wish to note that comprehensive information relating to the relief scheme is available on the Revenue website

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