Brendan Griffin (Kerry, Fine Gael)
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86. To ask the Minister for Finance how a person can claim the value added tax on fuel where they have been approved to drive an adapted car by the Revenue Commissioners; and if he will make a statement on the matter. [18111/16]

Michael Noonan (Limerick City, Fine Gael)
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The Disabled Drivers and Disabled Passengers Scheme provides a range of tax reliefs linked to the purchase and use of specially constructed or adapted vehicles by drivers and passengers with a disability. Under the terms of the scheme, a person can claim remission or repayment of vehicle registration tax (VRT), repayment of value-added tax (VAT) on the purchase of a vehicle and repayment of VAT on the cost of adapting a vehicle.

Since January 2015, a person who qualifies for tax relief under the scheme is also eligible for a fuel grant under the Disabled Drivers and Disabled Passengers Fuel Grant Regulations 2015. The Grant relates to fuel used during the previous 12 months in the transportation of the person with the disability and is paid in arrears. Full details of the scheme can be obtained in the VRT 7 information booklet on.