Finian McGrath (Dublin North Central, Independent)
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32. To ask the Minister for Finance if he will support a matter (details supplied) regarding a pin number; and if he will make a statement on the matter. [23740/14]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that the relevant legislation governing the Drivers & Passengers with Disabilities Scheme is contained in 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.

A Form DD1 (Application for Tax Relief in respect of vehicles purchased for use by persons with disabilities) was received in Revenue's Central Repayments Office, Monaghan on 29th April 2014. An Exemption Notification issued on 27th May 2014, which permits the garage concerned to register the vehicle exempt from Vehicle Registration Tax.

On receipt of invoices for the vehicle and the adaptations to it, the relevant VAT repayment will be processed by the Central Repayments Office.

In relation to the "PIN number" referred to by the Deputy, I am advised that this is not relevant in relation to claims under this scheme.