Patrick O'Donovan (Limerick, Fine Gael)
Link to this: Individually | In context | Oireachtas source

172. To ask the Minister for Finance if he will address a matter (details supplied) regarding tax relief; and if he will make a statement on the matter. [17807/15]

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

The legislation governing the Drivers and 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 the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994 (S.I. 353 of 1994). Full details of the scheme, including the 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 of the Finance Act 1992 such as a car dealership.  A vehicle which is purchased privately in the State rather than from an authorised person does not qualify for any relief under the scheme.

All the reliefs and grants are available under the Scheme, including receipt of the fuel grant and exemption from motor tax, if the vehicle is purchased from an authorised person and the applicant meets all of the other qualifying criteria.