Dan Neville (Limerick, Fine Gael)
Link to this: Individually | In context | Oireachtas source

264. To ask the Minister for Finance his views on a matter (details supplied) regarding concessions in respect of persons with disabilities who are purchasing a new vehicle; and if he will make a statement on the matter. [11458/15]

Michael Noonan (Limerick City, Fine Gael)
Link to this: Individually | In context | Oireachtas source

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. 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.

Regulation 9 of S.I. 353 of 1994 provides that the total amount of VRT and VAT which may be repaid or remitted shall not exceed €9,525 in respect of a driver with a disability.

I am informed by the Revenue Commissioners that the person concerned contacted Revenue recently in relation to the purchase of a new vehicle for a driver with a disability. The vehicle in question exceeds the 2,000 cc limit. Accordingly, the person concerned was advised of the statutory limits in question.

I have also been informed by the Revenue Commissioners that the engine size limit outlined in S.I. 353 of 1994 was not applied in a previous relief application by the person concerned. The Revenue Commissioners have informed me that applications must be processed in accordance with S.I. 353 of 1994 and on that basis the engine size limit cannot be waived.