asked the Minister for Finance if a VAT refund is available to partially and fully disabled drivers in respect of the purchase of a car; if he intends introducing legislation on a wider scale than is applicable at present; and if he will make a statement on the matter.
Ceisteanna—Questions. Written Answers. - VAT Refund Eligibility.
5.
The Value-Added Tax (Refund of Tax) (No. 13) Order, 1980, provides for repayment of the value-added tax charged in respect of a new road motor vehicle which has been specially constructed or adapted for the use of a disabled person as driver. A condition of the relief is that the person must have obtained remission of the motor vehicle licence duty under section 43 of the Finance Act, 1968, in respect of the vehicle. Section 43 stipulates that, to qualify for a remission of motor vehicle licence duty, a disabled driver must be wholly or almost wholly without the use of each of his legs. In recognition of the fact that this medical criterion is unduly restrictive, provision has now been made in section 92 of the Finance Act, 1989, for a new and broader scheme of tax concessions to disabled persons to replace the existing reliefs. The detailed regulations under which the new scheme will operate are at present in course of preparation, in consultation with the Ministers for Health and the Environment.