Jim Daly (Cork South West, Fine Gael)
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261. To ask the Minister for Finance the exceptions to the rules governing the tax relief for vehicles purchased for use by persons with disabilities where the sole carer is not a family member and the person being cared for is not a ward of court; and if he will make a statement on the matter. [31472/14]

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 92 of the Finance Act 1989 (as amended), 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).

In circumstances where a vehicle is to be used for the transport of a passenger with a disability, it must be purchased either by the passenger him/herself or by a family member of that person. Relief is confined to one family member only of the person with the disability. The family member must reside with and be responsible for the transport of the person with the disability. While the residency requirement may be waived in exceptional circumstances, it is requirement of the Regulations that the relief is confined to a family member. The only exception to this in the Regulations is where a person is appointed by the President of the High Court to act on behalf of a passenger with a disability who is a Ward of Court.

I am advised by the Revenue Commissioners that the Deputy has supplied details of a specific case to which this question refers. Revenue has confirmed to me that the person in question submitted an application form under the scheme to the Central Repayments Office, Monaghan on 26 June 2014. The person did not qualify under the scheme as she is not a family member. A letter issued to the person on 30 June 2014 outlining the reasons for the refusal of the application. The person was advised of her statutory right to appeal this decision under Sections 145 and 146 of the Finance Act 2001.