Michael Healy-Rae (Kerry South, Independent)
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290. To ask the Minister for Finance the position regarding VAT and VRT in respect of a disabled person (details supplied); and if he will make a statement on the matter. [35181/13]

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 legislation specifies that, where a person satisfies the Revenue Commissioners that s/he is a Disabled Driver who complies with all the conditions of the Disabled Drivers Scheme, that person shall be entitled to relief in respect of a vehicle with an engine capacity of up to but not greater than 2,000 c.c. It also specifies that relief is subject to a maximum limit of €9,525 in respect of a driver. Following a review, certain changes have been made in the administration of the scheme to ensure that the provisions of Section 134(3) of the Finance Act 1992 (as amended) and SI 353 /1994 are being adhered to correctly and that all applications are dealt with strictly as outlined in the legislation.

The person (details supplied) is currently a beneficiary under the scheme and relief was granted on his current vehicle on the basis that it had to be retained for a specified period, which, in this case, expires on 1 December 2014. The person submitted an application form DD1 to change his vehicle on 1 July 2013 and was advised that he could not do so until 1 December 2014. The Revenue Commissioners have made further contact with the person by telephone to clarify the circumstances and he understands the position.