Brendan Smith (Cavan-Monaghan, Fianna Fail)
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67. To ask the Minister for Finance his plans to improve tax relief measures in relation to the purchase of vehicles for use by persons with a disability; when such measures will be implemented; and if he will make a statement on the matter. [9203/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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As you may be aware, the Disabled Drivers and Disabled Passengers (Tax Concessions) Scheme provides relief from VAT and VRT 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.

The tax reliefs under the scheme are very significant, with a maximum tax relief in respect of persons purchasing an extensively adapted vehicle set at €22,000. A summary table of these tax reliefs can be accessed at page 21 of the document at the following link

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The Scheme represents a significant tax expenditure, costing €65m in each of 2016 and 2017. This figure does not include the revenue foregone in respect of the relief from Motor Tax. I have no plans to increase the tax reliefs under the scheme.