Richard Boyd Barrett (Dún Laoghaire, People Before Profit Alliance)
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191. To ask the Minister for Finance if he plans in any upcoming finance Bill to allow VAT on electricity for disabled electric vehicle use to be claimed back; if not, if he will request the Revenue Commissioners to allow same as an interim measure; and if he will make a statement on the matter. [27769/21]

Cormac Devlin (Dún Laoghaire, Fianna Fail)
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194. To ask the Minister for Finance the supports available to qualified applicants purchasing an electric vehicle under the DD1 drivers and passengers with disabilities scheme, in particular the treatment of VAT with regard to diesel and petrol vehicles; and if he will make a statement on the matter. [27807/21]

Paschal Donohoe (Dublin Central, Fine Gael)
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I propose to take Questions Nos. 191 and 194 together.

The Drivers and Passengers with Disabilities Scheme provides for repayment or remission of Value-Added Tax (VAT) and Vehicle Registration Tax (VRT), up to a certain limit, on the purchase of an adapted vehicle for the transport of a person with specific severe and permanent physical disabilities. It also provides for exemption from motor tax in respect of that vehicle, and a fuel grant.

The Scheme is open to persons who meet specified medical criteria. Qualifying applicants may apply for VAT and VRT relief, either as a driver with a disability or a passenger with a disability. In addition, there is provision for a family member of a passenger with a disability to apply. Relief from VAT and VRT is subject to specified limits which are dependent on the applicant type and the level of vehicle adaptation involved, summarised in the table below.

Separately from this Scheme, under Section 135C(3)(b) of the Finance Act 1992, purchasers of certain electric vehicles may quality for VRT relief of up to €5,000. Where someone qualifies for relief under the Drivers and Passengers with Disability Scheme and also for the VRT relief on the purchase of an electric vehicle, then the combined level of the VRT relief cannot exceed the amount of VRT that would otherwise be applicable on the vehicle.

Members of the Scheme may claim payment of a fuel grant based on a per litre rate of €0.602 for petrol, €0.495 for diesel and €0.106 for liquefied petroleum gas (LPG). An annual maximum of 2,730 litres applies in respect of a driver or passenger, and 4,100 litres in respect of an organisation. The fuel grant covers petrol, diesel and LPG, it does not cover electricity used to recharge electric vehicles. However, it should be noted that electricity supplied for household use is not subject to Electricity Tax.

Full details of the Drivers and Passengers with Disability Scheme, including the application procedures in respect of VAT and VRT repayment/remission and the legislative criteria which must be met, are set out in a detailed information leaflet available on the Revenue website