Written answers

Tuesday, 3 November 2020

Department of Finance

Disabled Drivers and Passengers Scheme

Photo of Róisín ShortallRóisín Shortall (Dublin North West, Social Democrats)
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389. To ask the Minister for Finance the position in relation to the disabled drivers scheme and the VAT and VRT off the fuel for scheme recipients if a disabled driver purchases an electric car; if they will receive their VAT rebate if their car is powered on electricity; and if he will make a statement on the matter. [33440/20]

Photo of Paschal DonohoePaschal Donohoe (Dublin Central, Fine Gael)
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I am informed by Revenue that the Disabled Driver and Passenger Scheme provides for the remission or repayment of VRT up to the maximum limits as provided for in Statutory Instrument 353 of 1994. Section 135C(3)(b) of the Finance Act 1992 further provides that a Category A series production electric vehicle can avail of relief of up to €5,000 on the VRT due.

The Disabled Drivers and Passengers Scheme treats electric and other vehicles on the same basis; the amount of VRT due or paid on any vehicle is remitted or repaid up to the maximum relief applicable (€10,000 for VRT/VAT relief in the majority of cases). Because of the separate VRT relief for electric vehicles, the amount of VRT due or paid on such a vehicle may be lower than the maximum relief permitted. In such a case the VRT relief will equate to the actual VRT due or paid. The VAT element of the refund is given regardless of whether it is an electric vehicle.

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