Pauline Tully (Cavan-Monaghan, Sinn Fein)
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239. To ask the Minister for Finance the amount of VRT paid on vehicles imported from Britain that have been modified for a person with a disability in 2018, 2019, 2020, 2021 and 2022, in tabular form; and if he will make a statement on the matter. [11182/23]

Pauline Tully (Cavan-Monaghan, Sinn Fein)
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240. To ask the Minister for Finance the estimated cost of waiving VRT on vehicles imported by primary medical card holders who need to purchase an adapted vehicle; and if he will make a statement on the matter. [11183/23]

Pauline Tully (Cavan-Monaghan, Sinn Fein)
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241. To ask the Minister for Finance the average cost of VRT on a wheelchair adapted vehicle imported from Britain; and if he will make a statement on the matter. [11185/23]

Michael McGrath (Cork South Central, Fianna Fail)
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I propose to take Questions Nos. 239 to 241, inclusive, together.

I am informed by Revenue that the Drivers and Passengers with Disabilities (DPD) scheme provides for repayment or remission of 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.

The table below provides information on the total VRT liability, the amount of VRT refunded, and the net VRT liability paid on used vehicles imported from Britain that have been modified for use by a person with a disability in 2018, 2019, 2020, 2021 and 2022. Typically, between 96% and 99% of all such vehicles qualified for the full exemption of VRT in any given year.

In response to PQ 11183, I am informed by Revenue that it is not possible, based on the information available on tax returns, to estimate the cost of extending the scheme or changing the eligibility criteria. Any such estimate would require details of the proposed wider criteria and the potential level of additional uptake on the scheme.

In response to PQ 11185, I am informed by Revenue that the average cost of VRT on a used disability adapted vehicle imported from Britain, based on the most recently available data, is €6,700, prior to any repayment. The VRT charged is a function of factors such as the age of the vehicle on importation and its emissions. The VRT liability applied to these vehicles ranges from €2,000 to €28,000 for these used imports. The reliefs available under the DPD scheme for VRT and VAT ranges from €10,000 to €22,000 for qualifying registrations.