Written answers
Tuesday, 16 January 2018
Department of Finance
Disabled Drivers and Passengers Scheme
Michael McGrath (Cork South Central, Fianna Fail)
Link to this: Individually | In context | Oireachtas source
221. To ask the Minister for Finance the position in regard to persons acquiring a vehicle by means of a personal contract plan being entitled to avail of the disabled drivers and disabled passengers scheme provided the person and the vehicle meet the relevant criteria; and if he will make a statement on the matter. [1038/18]
Paschal Donohoe (Dublin Central, Fine Gael)
Link to this: Individually | In context | Oireachtas source
The qualifying provisions for the Disabled Drivers and Passengers Scheme are contained in Statutory Instrument No. 353 of 1994 (Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994. Regulations 8 (disabled drivers), 10 (disabled passengers) and 12 (organisations) provide that a vehicle must be “purchased” by the person or organization. The Regulations further clarify that "purchased" does not include any form of lease arrangement.
I understand that Revenue is currently reviewing cases where applications under the Scheme were refused on the grounds of PCP financing to establish if they qualify.
No comments