Alan Dillon (Mayo, Fine Gael)
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212. To ask the Minister for Finance if those with a primary medical certificate, as in the case of a person (details supplied), are subjected to the new tax liabilities since Brexit; and if he will make a statement on the matter. [10233/21]

Paschal Donohoe (Dublin Central, Fine Gael)
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I am informed by Revenue that a person who holds a primary medical certificate is entitled to a remission or repayment of VAT and VRT (up to a certain limit) under the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations. Further information on the scheme is available here.

Following the withdrawal of the UK from the European Union, an import of a vehicle from Great Britain is treated as an import from a third country, i.e. a non - EU country. If a vehicle is imported from Great Britain, the importer is required to complete a customs declaration and pay customs duty, if applicable, and VAT at import prior to presenting the vehicle for registration. In the case of a person who holds a primary medical certificate, the VAT paid on importation may be repaid in accordance with the Scheme.