Written answers

Thursday, 17 July 2025

Department of Finance

Departmental Schemes

Photo of Conor McGuinnessConor 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]

Photo of Paschal DonohoePaschal 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
*2025 figures are provisional and subject to change.

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