Batt O'Keeffe
Question:66 Mr. B. O'Keeffe asked the Minister for Finance his views regarding the claim for refund of excise duty on fuel used in motor vehicles owned and driven by disabled persons. [4697/95]
Written Answers. - Excise Duty on Fuel.
Under the provisions of the Disabled Drivers and Passengers (Tax Concessions) Regulations, which have been in operation since 1 December, 1994, relief from excise duty (by way of refund) is available provided a disabled person fulfils the appropriate medical and other criteria for access to the scheme. In the case of both qualifying disabled drivers and disabled passengers relief is granted on fuel used in a qualifying vehicle up to an annual maximum of 600 gallons. An excise refund is also granted on fuel, up to an annual maximum of 900 gallons, for a qualifying vehicle operated by an approved organisation which transports qualifying disabled persons.
I believe that these arrangements are satisfactory and are of considerable benefit to qualifying persons and organisations.