Michael Healy-Rae (Kerry South, Independent)
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54. To ask the Minister for Finance with regard to legislation that is in place to allow disabled persons to avail of a VAT and VRT exception on modified vehicles, if legislation will be introduced to allow these persons to purchase motor cars over 2 litres in engine size, which was the case in the past. [12617/14]

Michael Noonan (Limerick City, Fine Gael)
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The criteria relating to the engine size of a vehicle and the relief available for vehicles which qualify under the Disabled Drivers Passenger Scheme have been in place since 1989.  The purpose of the scheme was to provide for  ways in which people with a physical disability could become more mobile; it is felt that the present limit of 2000cc is sufficient to allow for an extensive choice of vehicle in that regard.  The legislation does not provide for any exceptions and the provisions of SI 353/1994 must be fully adhered to.  

Given the scale and scope of the scheme, any possible changes can only be made after careful consideration and with regard to the existing and prospective cost of the scheme and the available resources.