asked the Minister for Finance if he will give details of the way in which handicap or disability is judged for the purposes of special concessions to disabled drivers; the procedures that govern the tax treatment of disabled drivers in relation to motor tax or tax on fuel; and if he will make a statement on the matter.
Written Answers. - Disabled Drivers Tax Concessions.
77.
I assume that the Deputy has in mind the VAT and excise duty repayment schemes, administered by the Revenue Commissioners, in respect of vehicles specially adapted for use by disabled drivers, and the remission of road tax in respect of such vehicles administered by the vehicle licensing authorities.
VAT repayments in respect of such vehicles are governed by the provisions of 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.
Repayments of motor vehicle excise duty are made under 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).
Repayments of excise duty on petrol are made under paragraph 11 (9) of the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 (S.I. No. 307 of 1975).
Remission of road tax is provided for in section 43 (1) of the Finance Act 1968, in which is set out the medical criterion for eligibility common to all these reliefs: that a disabled driver be "wholly or almost wholly without the use of each of his legs".
Applications for remission of road tax must be made to the relevant vehicle licensing authority. Applications for excise duty refunds in respect of motor vehicles or petrol must be made to the Revenue Commissioners, who may seek satisfactory evidence from a medical practitioner that an applicant is wholly or almost wholly without the use of each of his or her legs. Evidence must also be produced that the vehicle is adapted for use by the disabled person as driver. Motor vehicle excise duty may be reclaimed not more than once every two years. Repayment of excise duty on petrol used by disabled drivers is conditional on the submission of quarterly claims, supported by receipts. Records of petrol purchased/used must also be kept by the disabled driver.
Copies of the orders referred to are available in the Oireachtas Library.