Seán Kyne (Galway West, Fine Gael)
Link to this: Individually | In context | Oireachtas source

174. To ask the Minister for Finance if he will in the context of the European Court of Justice ruling of April 2013 which will see an end to the excise relief on the fuel element of the disabled drivers and disabled passengers scheme in December of this year, provide an update on the work to establish a new grant scheme for drivers or passengers with disabilities; and if he will make a statement on the matter. [23347/14]

Michael Noonan (Limerick City, Fine Gael)
Link to this: Individually | In context | Oireachtas source

As the Deputy is aware in April 2013 the European Court of Justice ruled that the excise relief on fuel element of the Disabled Drivers and Disabled Passengers Scheme is incompatible with the EU Energy Tax Directive.  My Department has informed the European Commission of my intention to remove the excise relief element of the scheme at the end of 2014 and replace it with a fuel grant scheme in 2015.  The European Commission and has raised no objections. 

Officials from my Department have been engaging with other Departments and the Revenue Commissioners in order to examine all the legislative, financing and payment implications of a new fuel grant scheme.  I have instructed my officials to design the new grant scheme in such a way to provide as seamless a transition as possible between the two schemes. 

When all the details of the new scheme have been worked out and finalised, the members of the Disabled Drivers and Disabled Passengers Scheme will be informed.

Seán Kyne (Galway West, Fine Gael)
Link to this: Individually | In context | Oireachtas source

175. To ask the Minister for Finance if consideration will be given to increasing the maximum rebate allowance, currently at €9,500, to assist persons with mobility issues, such as wheelchair users, with the purchase of vehicles, particularly as the rebate has not been increased for a significant number of years; and if he will make a statement on the matter. [23351/14]

Michael Noonan (Limerick City, Fine Gael)
Link to this: Individually | In context | Oireachtas source

The Disabled Drivers and Disabled Passengers (Tax Concessions) Scheme provides relief from VAT and Vehicle Registration Tax (up to a maximum of €9,525 for a driver with a disability, and a maximum of €15,875 for a passenger with a disability) on the purchase of a car adapted for the transport of a person with specific severe and permanent physical disabilities, to those who meet certain disability criteria. In addition, relief is provided in respect of excise duty on fuel up to a limit of 2,728 litres per twelve month period. Finally, an exemption from Motor Tax is provided for vehicles purchases under the Scheme.

The VAT, VRT and fuel excise relief of the Scheme costs approximately 44 million euros per year.  As the Deputy will appreciate, in these difficult times and with the overarching requirement to restore the national finances, I am satisfied that I have been able to maintain the Scheme at its current levels.  While all tax reliefs are considered annually in the context of the Budget and Finance Bill process, I do not have any plans to increase the level of the relief.