Michael McGrath (Cork South Central, Fianna Fail)
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I am advised by Revenue that the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, S.I. No. 353 of 1994 as amended provides for the repayment or remission of VAT and Vehicle Registration Tax (VRT) on the purchase of an adapted vehicle for the transport of a person with specific severe and permanent physical disabilities. Qualification for the scheme also provides access to the Fuel Grant scheme and for a waiver of motor tax.

Revenue has advised that a letter issued to the person (details supplied) on 29 June 2023, outlining the details of the scheme and that it is available to:

1. Drivers with a disability
2. Passengers with a disability, and
3. Family members of the person with a disability.

As the person is not a family member of the holder of the Primary Medical Certificate, he does not qualify under this scheme.

Revenue’s Central Repayments Office can be contacted on 01-7383671 if any further guidance or assistance is required.