Timmy Dooley (Clare, Fianna Fail)
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326. To ask the Minister for Finance the reason a daycare centre (details supplied) in County Clare has been excluded for VRT and VAT refund on the purchase of a minibus which is used for transporting severely incapacitated senior citizens to attend the daycare centre; and if he will make a statement on the matter. [31149/15]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that legislation governing the Drivers and Passengers with Disabilities Scheme is provided for in the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994 (S.I. 353 of 1994). Full details of the Scheme are set out in Information Leaflet VRT 7 which is available on the Revenue website.

In order to qualify for relief under the Scheme, an organisation must be 'chiefly engaged in a voluntary capacity, on a non-commercial basis, in the care and transport of persons who are severely and permanently disabled'. A person is defined as permanently and severely disabled within the terms of the Regulations if they satisfy one of the following medical criteria outlined in Regulation 3 of S.I. 353 of 1994:

- be wholly or almost wholly without the use of both legs;

- be wholly without the use of one leg and almost wholly without the use of the other leg such that the applicant is severely restricted as to movement of the lower limbs;

- be without both hands or without both arms;

- be without one or both legs;

- be wholly or almost wholly without the use of both hands or arms and wholly or almost wholly without the use of one leg;

- have the medical condition of dwarfism and have serious difficulties of movement of the lower limbs.

The organisation (details supplied) made an application in July 2015 to Revenue. The work carried on by the organisation was described in the application as a 'Day Care Centre for the older person and Dementia/Alzheimer's specific clients'.  As this organisation is not transporting people who meet the medical criteria as set out above it does not qualify under the Scheme.

A letter issued to the organisation on 20 July 2015 explaining that it was deemed not to be chiefly engaged in the care and transport of severely and permanently disabled persons, as defined in Regulation 3 of S.I. 353 of 1994. In this letter, details were provided of the legal requirements for the relief, the precise grounds for the refusal and an outline of the appeals procedure. An appeal has not been received by the Revenue Commissioners.