Joe Carey (Clare, Fine Gael)
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To ask the Minister for Finance the reason whereby vehicle registration tax is established for refund subsequent to the sale of an adopted vehicle to a qualifying disabled driver or passenger; and if he will make a statement on the matter. [10840/13]

Michael Noonan (Limerick City, Fine Gael)
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I understand that the Deputy has clarified that his question related to used vehicles. I am informed 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.

Where a person with a disability purchases a qualifying used vehicle under the scheme, the residual VRT may be repaid to that person subject to the limits set out in the legislation. Any repayment on a used vehicle is confined to the residual VRT that is remaining in the vehicle at the time of purchase and which had not already been repaid to a previous beneficiary. The calculation of the amount of residual VRT is based on the current market price, age, mileage and condition of the vehicle. Where a vehicle has obtained full relief or the prescribed VRT repayment limits have been reached and it is subsequently purchased (as a used vehicle) by another applicant under the scheme, it may still qualify for repayment of excise duty on fuel and for motor tax exemption.