Peter Burke (Longford-Westmeath, Fine Gael)
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150. To ask the Minister for Finance the reason a person (details supplied) in County Westmeath was refused exemption for VAT and VRT for a new passenger vehicle; and if he will make a statement on the matter. [23180/17]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by Revenue that an application was made by the person concerned for admission to the Disabled Drivers and Passengers scheme in respect of a relative with a disability.  The relevant Regulations governing the scheme require that the relative with the disability is living with the applicant and that the applicant is responsible for their care and transportation.

In this case, the applicant does not qualify under the scheme as the relative with the disability is not living with the person concerned and the person concerned is not responsible for the relative’s care.

If the person concerned is dissatisfied with this decision, she has the option of lodging an appeal under Section 145 & 146 of Finance Act 2001 by writing to Revenue’s Central Repayments Office, MTEK Building, Armagh Road, Monaghan.