Noel Harrington (Cork South West, Fine Gael)
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31. To ask the Minister for Finance in respect of the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994, the reason a person who has purchased a suitable second hand vehicle directly from the previous owner is unable to benefit from the concessions regarding the use of the vehicle in respect of road tax and fuel rebates; if he will amend the regulations to rectify the situation; and if he will make a statement on the matter. [23996/14]

Michael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that the tax concession provisions for disabled drivers, passengers and organisations are contained in The Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994 (Statutory Instrument No. 353 of 1994).

In order to qualify for remission from road tax and for fuel repayments the vehicle involved must first qualify for VRT/VAT tax relief and is then admitted to the scheme.  In respect of a used vehicle purchased in the State and where repayment of VRT/VAT is involved, the vehicle must be purchased from an authorised person (that is, a person authorised by the Revenue Commissioners under section 136 of the Finance Act, 1992).  Where a vehicle is purchased from an authorised person it qualifies for repayment of VRT/VAT and for subsequent remission of road tax and fuel relief.

If a used vehicle is purchased privately (that is, it is not purchased from an authorised person) in the State it does not qualify for repayment and therefore cannot be admitted to the scheme and for the subsequent concessions on motor tax and fuel.

Where a used vehicle is purchased privately outside of the State the tax may be remitted at the time of registration and the vehicle qualifies for the scheme (and the concessions in relation to fuel and road tax).

I have asked my officials to examine the Regulations with a view to streamlining and modernising the scheme and addressing any anomalies.  I expect this examination to be concluded very shortly.