John McGuinness (Carlow-Kilkenny, Fianna Fail)
Link to this: Individually | In context | Oireachtas source

110. To ask the Minister for Finance to review an application from a person (details supplied) in County Kilkenny for a refund of VAT and vehicle registration tax under the disabled driver and disabled passenger scheme. [6663/16]

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

I am advised by Revenue that in the particular case concerned, the car was not registered, and therefore VAT or VRT was not borne or paid, prior to the death of the primary medical certificate holder. Additionally, it is a condition of the scheme that the car must be used for the transport of the person with a disability.

I am assured by Revenue that there was no delay in processing the application - the exemption certificate was issued on the same day the required documentation in support of the application was received. Sadly, the person with the disability passed away on the same day.

Unfortunately, it is not possible to allow relief even in the difficult circumstances concerned.