Written answers
Thursday, 4 July 2013
Department of Finance
Tax Rebates
Tom Fleming (Kerry South, Independent)
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86. To ask the Minister for Finance if he will urgently examine a tax refund in respect of fuel for an adapted car in respect of a person (details supplied) in County Kerry; and if he will make a statement on the matter. [32660/13]
Michael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that Section 92 of the Finance Act 1989 and the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994 (S.I.353 of 1994) provide for permanent relief from the payment of specified maximum amounts of VAT and VRT for persons registered under the scheme and for the repayment of excise duty on fuel.
A claim for repayment of excise duty on fuel for the year ended 25 March 2013 was received from the person (details supplied) on 19 April 2013. This claim was processed and a cheque issued on 9 May 2013. The repayment was based on the total number of litres claimed by the person (1,731) at the relevant excise duty rate of 48 cents per litre. The maximum possible repayment was made in this case.
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