Written Answers. - Disabled Drivers' Tax Rebate.

Brendan Kenneally


34 Mr. Kenneally asked the Minister for Finance his views on the provision whereby disabled drivers are allowed to claim only a 6 per cent rebate on vehicle registration tax in relation to vans, which are more wheelchair friendly, whereas 21 per cent can be reclaimed in respect of cars; and if he will make a statement on the matter. [15647/95]

The amount of tax rebated under the disabled drivers' scheme must relate to the amount of tax actually paid on the vehicle. In the case of cars, the rate of tax, currently vehicle registration tax but formerly excise duty, is levied at a much higher rate than in the case of vans. The actual rates involved are set out in the table below. The rates of 21 per cent for cars and 6 per cent for vans quoted by the Deputy appear to refer to the previous excise duty regime.

The relevant rates of tax for repayment purposes are as follows:

Current Vehicle Registration Tax Rates (from 1 January 1993):

Category A: (Cars and small minibuses)


Category B: (Car derived vans and jeep type vehicles)


Category C: (Commercial vehicles)


Former Excise Duty rates:

From 1 January, 1990:

Category A


Category B (Car derived vans, jeep type vehicles and commercial vehicles)


From 30 January, 1992:

Category A


Category B (Car derived vans and jeep type vehicles)


Commercial vehicles