Peter Burke (Longford-Westmeath, Fine Gael)
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162. To ask the Minister for Finance if exceptions can be made to a Revenue Commissioners rule stating that tax cannot be claimed back for an adapted car for a person (details supplied); and if he will make a statement on the matter. [26036/17]

Michael Noonan (Limerick City, Fine Gael)
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As previously stated in response to the recent Parliamentary Question No. 150 of 16 May 2017, if the person concerned is dissatisfied with the 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.

The independence of the Revenue Commissioners in the performance of their functions has legislative underpinning in Section 101 of the Ministers and Secretaries (Amendment) Act 2011.