Bobby Aylward (Carlow-Kilkenny, Fianna Fail)
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163. To ask the Minister for Housing, Planning, Community and Local Government if he will consider introducing tax relief on motor tax for persons providing valuable assistance in view of the significant responsibility which is undertaken by spouses or next of kin of persons suffering from severe visual impairment or sight loss in assisting in transport to medical appointments, everyday errands or otherwise; and if he will make a statement on the matter. [38113/16]

Simon Coveney (Cork South Central, Fine Gael)
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Exemptions in motor tax are provided for in section 1 of the Finance (Excise Duties) (Vehicles) Act 1952 and in regulations made under section 92 of the Finance Act 1989.

Section 1(4)(f) of the 1952 Act (as inserted by section 75(2)(b) of the Finance Act 1991) provides for an exemption for vehicles adapted and used for invalids where the vehicle is less than 400 kilograms in unladen weight, which is the basis of taxation for goods vehicles.

The main scheme for drivers or passengers with disabilities is under section 92 of the 1989 Act. This provides, by way of regulations, for the Disabled Drivers and Disabled Passengers (Tax Concessions) Scheme which provides relief from VAT and VRT (up to a limit) on the purchase of an adapted car for transport of a person with specific severe and permanent physical disabilities, payment of a fuel grant, and an exemption from motor tax for those eligible for relief under the Scheme. The terms of the Scheme are a matter for the Minister for Finance, following consultation with the Minister for Health and the Minister for Housing, Planning, Community and Local Government. There are no plans to amend the Scheme at this time. In that regard, I refer you to the response by my colleague, the Minister for Finance, to Question No. 115 of 8 November 2016.