Michael Healy-Rae (Kerry, Independent)
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286. To ask the Minister for Finance to consider increasing the VAT & VRT rebate bands (details supplied); and if he will make a statement on the matter. [23097/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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The Disabled Drivers and Disabled Passengers Scheme provides repayment or remission of Vehicle Registration Tax (VRT) and Value Added Tax (VAT), up to certain limits, on the purchase or adaption of a vehicle for the transport of a person with specific severe and permanent physical disabilities is currently under review.

The maximum allowable limits of VRT and VAT relief under the Scheme are set out in the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994. The relief limits apply across four adaptation categories depending on the nature of the Primary Medical Certificate holder as a disabled driver or a disabled passenger, and on the nature of adaptations.

The following table summarises the maximum tax relief currently available under the four categories:

Full details of the Scheme are set out in a detailed information leaflet available on the Revenue website at www.revenue.ie/en/importing-vehicles-duty-free-allowances/documents/vrt/vrt7.pdf.

The Deputy should note that my Department and I share concerns that the Disabled Drivers and Disabled Passengers Scheme or DDS is no longer fit-for-purpose and believe it should be replaced with a needs-based, grant-led approach for necessary vehicle adaptations that could serve to improve the functional mobility of the individual.

However, this is very much a matter for Government as whilst my Department has oversight of the DDS, I do not have responsibility for disability policy.

As the Deputy is aware the National Disability & Inclusion Strategy or NDIS Transport Working Group recommended that the DDS be replaced with a modern, fit-for-purpose vehicular adaptation scheme. This is in line with the general view that we need to move away from a medical criteria-based approach to a needs-based approach.

Under the aegis of the Department of the Taoiseach, the sub-group convened to progress NDIS proposals for needs-based, grant-aided, modern vehicle adaptation supports to replace the DDS, have generated a report that has been submitted to the Department of the Taoiseach, for its consideration.

In that context, any further changes to the existing DDS would run counter to NDIS proposals to entirely replace the scheme with a modern, fit-for-purpose vehicular adaptation scheme.

Pearse Doherty (Donegal, Sinn Fein)
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287. To ask the Minister for Finance to outline all tax measures that are schedule to expire in 2025 or 2026; and if he will make a statement on the matter. [23128/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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I note the Deputy’s query regarding the expiration of tax measures in 2025 and 2026. My Department hold and maintain a master list of all tax expenditures. This master list is reported on in the annual Tax Expenditures in Ireland Report, (the latest Report is available here: ). The master list is published in Annex 1 of this report.

It may also be of interest to the Deputy that on 1 October 2024, my Department published Tax Expenditures Evaluation – Updated Guidelines (available at: ).

Informed by international best practice, the updated guidelines reflect changes in the policy context and draw on key learnings from evaluations which have been conducted by the Department. Best practice for both ex ante and ex post evaluations are set out and the guidelines provide for a proportionate approach to evaluation, whereby the type and frequency of reviews undertaken depend on their cost and sunsets. In addition, further clarity is provided on the term ‘benchmark’ and the definition of a tax expenditure.

The following measures on the tax expenditures master list are due to expire in 2025/2026. However, it should be noted that decisions regarding taxation measures, including the extension of a sunset clause, are made in the context of the annual Budget and Finance Bill processes and at the appropriate time.