Written answers
Wednesday, 18 September 2013
Department of Finance
Disabled Drivers Grant Eligibility
Tom Fleming (Kerry South, Independent)
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237. To ask the Minister for Finance the reason disabled drivers who purchase second hand vehicles are disallowed from participating in the disabled drivers and passengers tax relief scheme when VRT has previously been paid to the previous owner; and if he will make a statement on the matter. [38639/13]
Michael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that if the VRT on a vehicle has been fully refunded at an earlier date under the scheme, there is no residual VRT available to be refunded on a subsequent sale to a second qualifying person and this should be reflected in the price of vehicle at the time of resale.
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