Pearse Doherty (Donegal South West, Sinn Fein)
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169. To ask the Minister for Finance when the amendment to section 92 of Finance Act 1989, tax concessions for disabled drivers and so on in the Finance Act recently passed will come into effect; and if he will make a statement on the matter. [1676/15]

Michael Noonan (Limerick City, Fine Gael)
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Section 61 of the Finance Act 2014 amended section 92 of the Finance Act 1989 by removing the requirement, in the Disabled Drivers and Disabled Passengers Scheme, in respect of a disabled passenger, that the cost of vehicle adaptation should be more than 10% of the value of the vehicle excluding tax and duty. This amendment came into effect on 23 December 2014, the day the Finance Act 2014 was signed into law by the President.