Mairéad Farrell (Galway West, Sinn Fein)
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373. To ask the Minister for Finance if the drivers and passengers with disabilities fuel grant is available to be claimed on fuel bought prior to the vehicle qualifying for the disabled drivers and disabled passengers scheme or for vehicles used by a disabled passenger or driver prior to applying for the scheme; and if he will make a statement on the matter. [39721/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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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. The Fuel Grant scheme was introduced under Section 81 of the Finance Act 2015 and is governed by Statutory Instrument 635 of 2015.

The Fuel Grant scheme provides financial assistance for Disabled Drivers/Passengers who are eligible for tax relief on vehicles. This grant helps offset the cost of fuel for vehicles used for personal or passenger transportation related to the disability. The Fuel Grant scheme is specifically for individuals who qualify for the Disabled Drivers and Disabled Passengers Tax Relief Scheme.

Eligibility for the Fuel Grant scheme is conditional on a vehicle being approved on the Disabled Drivers and Disabled Passengers with Disabilities scheme as governed by S.I. 353 of 1994. Hence, any fuel used for the transportation of a disabled person prior to a vehicle qualifying for inclusion on the Drivers/Passengers with Disabilities scheme would not qualify for relief under the Fuel Grant scheme.