Eugene Murphy (Roscommon-Galway, Fianna Fail)
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106. To ask the Minister for Finance if a VAT and or VRT exemption on vehicles for service providers (details supplied) for persons with intellectual disabilities will be considered in view of the fact that many of the service users also have physical disabilities; and if he will make a statement on the matter. [35743/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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Section 92 of the Finance Act 1989 and Statutory Instrument No 55/2018 set out the criteria under which charitable organisations can claim a repayment of VRT and VAT paid on specially constructed or adapted vehicles under the Drivers and Passengers with Disabilities Scheme.

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.

An applicant must qualify under all the conditions outlined above and adapted vehicles must be used to transport persons who are severely and permanently disabled and who hold a Primary Medical Certificate.  

The organisation in question submitted an application under the Scheme to Revenue in late 2017 but failed to respond to a request for further information, which is still outstanding. Revenue has  recently written to the organisation in regard to its application and can be contacted at low cost telephone number 1890 60 60 61 if any additional advice or assistance is required