asked the Minister for Finance the number of disabled drivers who previously qualified for refunds of excise duty and VAT on motor cars especially adapted for the handicapped and who have now been refused such refunds by the Revenue Commissioners.
Written Answers. - Disabled Drivers Tax Refunds.
79.
I am informed by the Revenue Commissioners that they have no record of refusal of a VAT refund to any person fulfilling the conditions of the relevant refund order subsequent to the previous grant of a refund under the terms of the order.
As regards excise duty. I am informed by the commissioners that information on the lines required by the Deputy is available only in relation to the past three years. A total of 27 repayment claims made in that period under the disabled drivers scheme were, following review of the applicants eligibility, refused in cases where the applicants had previously been granted repayment.