Caoimhghín Ó Caoláin (Cavan-Monaghan, Sinn Fein)
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114. To ask the Minister for Finance his plans to amend the regulations on the disabled drivers' and passengers' scheme to allow drivers of cars bought through a PCP to avail of the scheme. [12928/18]

Caoimhghín Ó Caoláin (Cavan-Monaghan, Sinn Fein)
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115. To ask the Minister for Finance the number of applications under the disabled drivers' and passengers' scheme who were refused access to the scheme to date on the basis that the vehicle in question was bought under a PCP; when the disallowing distinction was introduced; the reason therefor; and if he will make a statement on the matter. [12929/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 114 and 115 together.

I am informed by Revenue that 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 organisation.

I am informed by Revenue that there have been 15 refusals issued in relation to PCP Finance Agreements but these are currently being reviewed to establish if they qualify for the Scheme, based on the principle of whether exercising the option to purchase the acquired vehicle at the end of the contract period would clearly be the economically rational choice.

I am currently considering the position in relation to clarifying the eligibility of PCP finance agreements under the Scheme in the Regulations.