Charlie McConalogue (Donegal, Fianna Fail)
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153. To ask the Minister for Finance the pathways by which the application of VRT and VAT on an imported vehicle for use by a charitable organisation can be offset in view of the difficulties and financial pressure this will place on persons (details supplied) and an organisation; and if he will make a statement on the matter. [22385/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that charitable organisations can claim a repayment of VRT and VAT paid on specially constructed or adapted vehicles under the Drivers/Passengers with Disabilities scheme. The scheme is provided for by the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, (S.I. No 353 of 1994, as amended). The adapted vehicles must be used to transport a person or persons who are severely and permanently disabled and who hold a Primary Medical Certificate which fulfils one or more of the medical criteria set out in Regulation 3 of the legislation. Full details of the scheme are set out in information leaflet VRT 7, which is available on the Revenue website at www.revenue.ie

In order to qualify under the scheme, an organisation must be a charitable organisation within the meaning of the Charities Act 2009 (No. 6 of 2009), that is:

(a) entered in the register of charitable organisations under Part 3 of that Act, and

(b) whose purpose is to provide services to persons with disabilities, and

(c) in furtherance of that purpose, is engaged in the care and transport of disabled persons.

Revenue has confirmed that it has not to date received an application from the organisation in question for relief from VRT or VAT under the Drivers/Passengers with Disabilities scheme. If the organisation wishes to make an application in respect of a particular vehicle it should complete the Form DDO online, via ROS or myAccount at www.revenue.ie.

If the organisation requires any further advice or assistance it should contact Revenue at telephone number 1890 60 60 61.