Billy Timmins (Wicklow, Fine Gael)
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74. To ask the Minister for Finance the position regarding remission of the vehicle registration tax (details supplied); and if he will make a statement on the matter. [26061/13]

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. This scheme is administered by the Revenue Commissioners, who have sole responsibility for the determination of claims for this relief. The Revenue Commissioners have advised that in order to qualify for relief under the Scheme the specific organisation must be chiefly engaged in a voluntary capacity on a non-commercial basis, in the care and transport of severely and permanently disabled persons. A ‘disabled person’ means a person who is severely and permanently disabled, fulfilling one or more of the medical criteria set out in Regulation 3 of the Regulations referred to above. A determination in relation to the application made by the body in question will be issued within the next two weeks.