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Dáil Éireann debate -
Wednesday, 25 Nov 1987

Vol. 375 No. 8

Written Answers. - Repayment of Taxes.

81.

asked the Minister for Finance arising from his reply to Parliamentary Question No. 29 of 5 November, 1987 the independent criteria under which the applications for repayment of excise duty and value added tax are dealt with by the Revenue Commissioners.

Applications for repayment of value-added tax paid in respect of certain motor vehicles for the use of disabled persons are dealt with under the Value-Added Tax (Refund of Tax) (No. 13) Order, 1980 (S.I. No. 263 of 1980). The conditions to be fulfilled are set out in that order.

Applications for repayment of excise duty are governed by paragraph 12 of the Imposition of Duties (No. 236) (Excise Duties on Motor Vehicles, Televisions and Gramophone Records) Order, 1979 (S.I. No. 57 of 1979). In accordance with their powers under this paragraph, the Revenue Commissioners must be satisfied that the applicant is wholly, or almost wholly, without the use of each of his legs and that the vehicle in respect of which repayment is being claimed has been specially adapted for use by the disabled person as driver.

I have arranged that a copy of both orders will be sent to the Deputy.

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