Seán Fleming (Laois-Offaly, Fianna Fail)
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65. To ask the Minister for Finance when an application under the disabled drivers and disabled passengers regulations 1994 will be approved in respect of a person (details supplied) in County Laois; and if he will make a statement on the matter. [15925/15]

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 website www.revenue.ie

The Regulations specify that tax relief under the scheme is restricted to a vehicle purchased from an authorised person. An authorised person means a person authorised under Section 136 Finance Act 1992 such as, for example, a car dealership.

I am advised by the Revenue Commissioners that the person concerned applied for tax relief under the scheme on 3 December 2014 and submitted supporting documentation, showing that the vehicle was bought privately from the previous owner. The person concerned was advised on 16 December 2014 that the vehicle did not qualify under the scheme on the grounds that it was not purchased from an authorised dealer as required by law.

The person has lodged an appeal under Section 145 of Finance Act 2001. The first stage of the appeals process consists of the re-examination of the matter by a senior manager within Revenue who was not involved in the original decision. A decision on this appeal is expected shortly. If the person is dissatisfied with the outcome of this first stage of the appeals process, he may apply, within 30 days of being notified of the first stage appeal decision, to have his case heard by the Appeal Commissioners.