Written answers
Thursday, 17 July 2025
Department of Finance
Departmental Schemes
Conor McGuinness (Waterford, Sinn Fein)
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222. To ask the Minister for Finance the amount of funding given to each county under the vehicle registration tax relief scheme in each of the years 2014 to 2024 and to date in 2025, in tabular form; and if he will make a statement on the matter. [40552/25]
Paschal Donohoe (Dublin Central, Fine Gael)
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I am advised by Revenue that under the Disabled Drivers and Passengers Scheme individuals or organisations who hold a Primary Medical Certificate may claim Vehicle Registration Tax (VRT) and Value-Added Tax (VAT) reliefs on specially adapted vehicles. The table below provides the value of VAT and VRT refunded or remitted under this scheme from 2014 to the end of June 2025. This information is also published on the Revenue website at the following link: www.revenue.ie/en/corporate/information-about-revenue/statistics/tax-expenditures/cost/index.aspx
Revenue retains all claimants' data, including vehicle registration details and tax registration numbers, however the county of residence or registration is not captured in the standard cost of tax-expenditure report. While the underlying records contain information required for a county-level breakdown, extracting and verifying this would be a time-intensive process that cannot be accommodated within the available timeframe required to answer the Deputy’s query.
Remissions/repayments of VAT/VRT for organisations, drivers and passengers with disabilities
Year | VAT €million | VRT €million |
---|---|---|
2014 | 18.3 | 23.9 |
2015 | 20.1 | 24.9 |
2016 | 25.8 | 30.3 |
2017 | 24.7 | 31.3 |
2018 | 27.5 | 34.3 |
2019 | 26.7 | 36.9 |
2020 | 25.3 | 33.1 |
2021 | 27.1 | 38.6 |
2022 | 29.1 | 40.6 |
2023 | 32.9 | 47.9 |
2024 | 34.7 | 47.2 |
2025 YTD* | 19.7 | 25.1 |
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