Bernard Durkan (Kildare North, Fine Gael)
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230. To ask the Minister for Finance if he will clarify any recent changes in respect of VRT/VAT allowance on motor vehicles for persons with special needs; and if he will make a statement on the matter. [18506/13]

Michael Noonan (Limerick City, Fine Gael)
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I understand from the Revenue Commissioners, who administer the Disabled Drivers and Disabled Passengers scheme, that the changes to which you refer are changes which were made in 2012 to ‘administrative practice’, to ensure that the provisions of SI 353/1994 are being adhered to correctly. The provisions of the Scheme have been in force since 1994; unfortunately, prior to this administrative review, looser interpretation had been made, but it was decided to take a stricter interpretation of the existing terms of the Regulations than had heretofore been the case. There have been no more recent changes with regard to the scheme.