Dáil Éireann debate -
Tuesday, 14 Jun 1994

Vol. 443 No. 7

Written Answers. - Importation of Disabled Person's Car.

Gay Mitchell

Question:

54 Mr. G. Mitchell asked the Minister for Finance if the importation of a disabled person's second-hand car from the United Kingdom by a person (details supplied) in Dublin 12 will give rise to taxes; and, if so, if he will give details of such taxes.

Minister for Finance (Mr. B. Ahern)

Under the terms of the Finance Act, 1992, persons who bring a second-hand car into the State must, unless authorised by the Revenue Commissioners, register the car with the commissioners and pay the vehicle registration tax, VRT, due on the car.

The disabled drivers scheme, established under and governed by the Disabled Drivers (Tax Concessions) Regulations, 1989, provides significant tax concessions to qualifying disabled drivers and passengers with severe mobility problems in respect of the purchase and requisite adaptation of vehicles for their use. To qualify under the scheme, drivers and passengers must satisfy medical criteria specified in the regulations and be duly certified by a director of community care and medical officer of health in the local health board. In addition, qualifying claimants must have certified adaptations carried out to the vehicles involved to take account of their particular disabilities. In the case of qualifying disabled passengers, the adaptation requirement is that the VAT-free cost of the adaptations must amount to at least 20 per cent of the pre-tax cost of the vehicle. The scheme is administered by the Revenue Commissioners and qualifying claimants under the scheme must be registered with the commissioners.

The concessions available under the scheme include the refund of the VRT paid at the time of registration to a qualifying disabled person who imports a second-hand car which was suitably constructed or adapted for his-her use. The qualifying person concerned, or somebody acting on his-her behalf, may also claim a refund of the VAT paid on the adaptations provided the work was carried out by a VAT registered trader in the State. The total amount refundable in any two year period is limited to £7,500 for a qualifying disabled driver and £9,000 for a qualifying disabled passenger respectively. Other concessions include excise duty refunds on up to 600 gallons of petrol or diesel annually and exemption from road tax.

I am informed by the Revenue Commissioners that it has no record of a determination of the eligibility of the person concerned having been made. Accordingly, the first step is to determine the eligibility of that person. I have requested the commissioners to forward to the mother of the person concerned details of the scheme and the necessary application forms.