Dáil Éireann debate -
Wednesday, 20 Feb 1991

Vol. 405 No. 4

Written Answers. - Tax Concessions Regulations 1989.

Tom Enright

Question:

58 Mr. Enright asked the Minister for Finance if his attention has been drawn to the fact that (a) the disabled persons tax Concessions Regulations, 1989 prevent a person (details supplied) in County Tipperary, who has lost power in both legs and one arm and is confined to a wheelchair, from importing an especially adapted mechanically propelled vehicle which he is obtaining from a charitable trust in Britain on a loan basis, unless he pays full import duty and (b) that this particular trust fund was specially set up in Britain to assist such people.

Minister for Finance (Mr. A. Reynolds)

I am aware of the situation outlined by the Deputy. The Disabled Drivers (Tax Concessions) Regulations, 1989, apply tax relief in certain circumstances in respect of motor vehicles purchased by disabled persons. As the vehicle in question will not be purchased by the person concerned but supplied to him on a loan basis by the charitable trust, the existing regulations do not allow for the repayment of excise duty and VAT. A review of the operation of the regulations is currently being conducted in accordance with an undertaking I gave to the House last year. The circumstances which arise in this instance will be examined as part of that review.