Brendan Griffin (Kerry South, Fine Gael)
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63. To ask the Minister for Finance the reason a person (details supplied) in County Kerry was refused a disabled driver's grant; if the case will be reviewed; and if he will make a statement on the matter. [9473/15]

Michael Noonan (Limerick City, Fine Gael)
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The 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).  Full details of the scheme, including the legislative criteria which must be met, are set out in Information Leaflet VRT 7 which is available from the Revenue Commissioners website www.revenue.ie.

The legislation specifies that tax relief under the scheme is  restricted to a vehicle which needs to be specially constructed or adapted for use by a person with a disability and which has an engine size of up to 2,000 cc.  In the case of a used vehicle already registered in the State, the vehicle must be purchased from an authorised person. An authorised person means a person authorised under Section 136 Finance Act 1992 - for example, a car dealership.  The legislation does not provide for any exceptions and the provisions of Statutory Instrument 353/1994 must be fully adhered to.

I am advised by the Revenue Commissioners that the person concerned submitted an application under the Scheme to Revenue on 13 January 2015.  This application was refused on 14 January 2015 on two grounds: firstly the engine size of the vehicle exceeded the 2,000 cc limit for a driver with a disability and, secondly, the vehicle (which had already been registered in the State) was not purchased from an authorised person.

On 28 January 2015, the person concerned lodged an appeal with Revenue against this decision under Section 145 of the Finance Act 2001.  The appeal was considered by a senior manager within Revenue who was not involved in the original decision.  The first stage appeal was finalised on 13 February 2015 and the initial decision to refuse the tax relief was upheld.

The person concerned has the option to lodge a further appeal and to have his case heard by the Appeal Commissioners. The application for a second stage appeal under Section 146 of the Finance Act 2001 must be lodged with the Appeal Commissioners Office within 30 days from the date of notification of the refusal of the first stage appeal (i.e. within 30 days of 13 February 2015 in this case).