Brendan Griffin (Kerry South, Fine Gael)
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279. To ask the Minister for Finance if tax relief will be provided to a person (details supplied) in County Kerry; and if he will make a statement on the matter. [35111/13]

Michael Noonan (Limerick City, Fine Gael)
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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. The person (details supplied) purchased a new vehicle in July 2012. An Application Form (DD1) was received in Revenue’s Central Repayments Office on 6 July 2012 and an Exemption Notification issued on 10 July which permitted the vehicle to be registered exempt from VRT. Invoices in respect of the purchase and adaptation of the vehicle were received on 23 July 2012 and a cheque issued in respect of the VAT repayment due on 10 August 2012.

Where a person avails of relief under this scheme in respect of a new vehicle, the vehicle must be retained in the applicant’s possession for at least two years from the date of purchase. Disposal of the vehicle will be allowed within that time period, provided the applicant makes a refund to the Revenue Commissioners of a portion of the amount of VRT/VAT relief granted on the vehicle. This calculation is based on the formula contained in Regulation 15 of the Disabled Drivers and Passengers (Tax Concession) Regulations, 1994. The Revenue Commissioners have advised that the person (details supplied) may purchase a new vehicle at this stage and avail of relief under the Disabled Drivers/Passengers Scheme in respect of the new vehicle provided she refunds €5,896 of the relief granted on the previous vehicle.