Caoimhghín Ó Caoláin (Cavan-Monaghan, Sinn Fein)
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225. To ask the Minister for Finance if he will provide details of regulations relating to engine cc numbers for cars which are allowed for drivers who have undergone amputation; if there is an appeals process to allow for cars of 3000cc; and if he will make a statement on the matter. [8230/15]

Michael Noonan (Limerick City, Fine Gael)
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The Disabled Drivers and Disabled Passengers (Tax Concessions) Scheme provides relief from VAT and VRT (up to a certain limit) on the purchase of an adapted car for transport of a person with specific severe and permanent physical disabilities, assistance with fuel costs, and an exemption from Motor Tax.

In respect of drivers with disabilities, Regulation 8(1)(d) of the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994 (S.I. 353 of 1994) provides that repayment or remission of VRT and VAT may only be provided in respect of a motor vehicle with an engine whose capacity is not greater than 2,000 cubic centimetres. There is no provision in S.I. 353 of 1994 for an appeals process relating to engine size.

In respect of passengers with disabilities, Regulation 10(1)(c) of S.I. 353 of 1994 provides that repayment or remission of VRT and VAT may only be provided in respect of a motor vehicle with an engine whose capacity is not greater than 4,000 cubic centimetres.