Róisín Shortall (Dublin North West, Social Democrats)
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357. To ask the Minister for Finance the reason the Climate Action Plan contains no proposal to allow disabled drivers who avail of the drivers and passengers with disabilities scheme to claim back the costs of running an electric car when fossil fuel costs are refundable under the same scheme; if he will undertake to address this anomaly; and if he will make a statement on the matter. [31265/21]

Paschal Donohoe (Dublin Central, Fine Gael)
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The Drivers and Passengers with Disabilities Scheme provides for the remission or repayment of Vehicle Registration Tax (VRT) up to maximum limits. 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.

Under the Drivers and Passengers with Disabilities Scheme there is no differentiation between electric and other vehicles in terms of VRT/VAT relief. The amount of VRT due or paid on a vehicle is remitted or repaid up to the maximum relief applicable (€10,000 for VRT/VAT relief in most cases). As there is a separate VRT relief for electric vehicles provided for by Section 135C(3)(b) of the Finance Act 1992, the amount of VRT due or paid on an electric 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.

Members of the Scheme may claim payment of a fuel grant based on a per litre rate of €0.619 for petrol, €0.515 for diesel and €0.118 for liquefied petroleum gas (LPG) in respect of the mineral oil taxes applying to these products. 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 the excise tax elements of 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.