John Brassil (Kerry, Fianna Fail)
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117. To ask the Minister for Finance if the case of a person (details supplied) will be reviewed; and if he will make a statement on the matter. [44677/19]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am informed by Revenue that Drivers and Passengers with Disabilities Scheme Regulations (S.I. No. 353 of 1994) provide that where a person receives a repayment or remission of VRT/VAT in respect of a vehicle purchased to transport ‘a person with disabilities’, that person shall undertake to use the vehicle for a period of at least two years from the date of purchase. Paragraph 15 of the Regulations provides that where a vehicle is sold, or otherwise disposed of, or ceases to be used to transport ‘the person with disabilities’within two years, a portion of the refund/remission is to be repaid to Revenue.

The Regulations also provide a formula, based on the open market selling price (OMSP) of the vehicle at the time of disposal, which can be used by Revenue to calculate the amount that should be repaid where the vehicle ceases to be used to transport ‘the person with disabilities’within the two-year period. The formula takes account of any depreciation to the vehicle on foot of an accident or damage once supporting insurance or salvage documentation is made available. In situations where the OMSP and relevant supporting documentation is not provided, Revenue seeks repayment at rates of 100% if the vehicle is removed from the Scheme within the first 6 months, 90% if removed between 6 and 12 months and 80% if removed between 13 and 24 months.

I am advised by Revenue that the person in question made an online application to bring a new vehicle onto the Drivers and Passengers with Disabilities Scheme in July 2019. The previous vehicle was approved on the Scheme on 15 November 2017. When making the new application the person requested an early disposal (repayment) figure in relation to the previous vehicle but did not provide any information regarding its OMSP or as to why it was being disposed of inside the two-year period. This left Revenue with no alternative but to apply the 80% rate (removed from the Scheme between 13 and 24 months) rather than apply the formula-based method of calculation.

Revenue has also advised me that it previously explained to the person why it was obliged to apply the 80% repayment rate in the absence of receiving any supporting documentation confirming the revised OMSP following the damage to the vehicle (e.g. insurance or salvage valuation confirmation) but has still not received any information from the person. I am aware that Revenue also made direct contact with the Deputy’s office to clarify the requirements.

To advance matters the person should provide the required information to Revenue’s Central Repayments Office, M: TEK II Building, Armagh Road, Monaghan, Co. Monaghan H18 YH59 as soon as possible. Revenue has assured me that it will review the position as soon as the documentation is received.