Finian McGrath (Dublin North Central, Independent)
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122. To ask the Minister for Finance the position regarding rebates in respect of a person (details supplied) in Dublin 5; and if he will make a statement on the matter. [19701/14]

Michael Noonan (Limerick City, Fine Gael)
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I am advised 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 relief from the payment of Excise Duty on specified quantities of fuel used for transporting persons registered under the scheme. On 18 March 2014, the person (details supplied) submitted an application for refund of excise duty on fuel used for the two years ending February 2013 and February 2014. A kilometre verification form completed by An Garda Síochána accompanied this application. This verified a kilometre reading of 51,208 on the person's vehicle. A refund of excise duty was calculated by subtracting the February 2012 reading of 31,800 kilometres from the February 2014 reading of 51,208 kilometres and allowing a consumption rate of 9 kilometres per litre. This would amount to an annual usage of 1,078 litres and an annual refund of €636.  A refund of €1,272 (€636 for each year) issued to the person on 25 March 2014.

It is noted that actual receipts for the fuel used are now available but these have not yet been submitted to the Central Repayments Office, Monaghan. When these are submitted, a final review of the 2 years in question will be carried out and any further refund due will be made.