Michael Finucane
Question:76 Mr. Finucane asked the Minister for Finance if he will outline the special allowances which are available to a handicapped person for the purchase of a motor vehicle; and if he will make a statement on the matter.
Written Answers. - Disabled Person's Special Allowances.
Subject to certain conditions, there are concessions on VAT and excise duty available to severely and permanently disabled persons who purchase motor vehicles for their use as either drivers or passengers. The concessions concerned are detailed in the Disabled Drivers (Tax Concessions) Regulations, 1989, S.I. No. 340 of 1989, a copy of which is available in the Oireachtas Library. The scheme is currently under review in accordance with an undertaking given to the House last year.
In addition, I would draw the Deputy's attention to the motorised transport grant scheme operated by the health boards. Under the terms of this scheme, grants of up to £1,500 are available, subject to certain conditions, towards the cost of adapting a vehicle or buying a specially adapted vehicle for the purposes of enabling a physically disabled person to drive to his place of employment. I understand that this grant would usually be available only in respect of the disabled person's first vehicle.