Paul Murphy (Dublin South West, Anti-Austerity Alliance)
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100. To ask the Minister for Finance if persons who are disabled drivers in accordance with Statutory Instrument No. 353 of 1994 qualify for the exemption on motor tax for cars that are not adapted but are automatic, and, therefore, suited to their needs; and if persons who qualify as disabled under the regulations qualify for the fuel tax exemptions if their cars have not been adapted but suit their needs. [8130/16]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that Statutory Instrument No. 353 of 1994 (Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994) provides for certain tax reliefs where a number of qualifying criteria are met.  Regulation 8(1) provides that in order to qualify for relief from VRT and VAT, a vehicle must be specifically constructed or adapted to take account of a person's disablement. This criterion is not met where the vehicle is an automatic irrespective of whether or not it is suited to the person's needs.  In this case, exemption from motor tax does not arise as regulation 17 provides for the remission of motor tax only where a vehicle has qualified for the VRT and VAT relief.

Statutory Instrument No. 635 of 2015 (Disabled Drivers and Disabled Passengers Fuel Grant Regulations 2015) provides for the payment of a grant relating to the use of certain fuel in the engine of a vehicle used by a severely and permanently disabled person. One of the criteria necessary for qualification for the grant is that the disablement of the driver is of such a nature that the person concerned could not drive any vehicle unless it is specifically constructed or adapted to take account of that disablement. Therefore, a grant under these regulations would not be available to a driver in relation to a vehicle which is not specifically constructed or adapted to take account of that person's disablement but only has a normal automatic transmission.

Details of the tax scheme and the qualifying criteria are on the Revenue website at the following link:

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Details of the fuel grant are on the Department of Finance website at the following link:

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