Vol. 466 No. 1
63 Cecilia Keaveney asked the Minister for Finance whether a person (details supplied) in Donegal whose son wants to give his mother a five year old car for the use of her carer and herself has to pay full import duty on the car; the support, if any, available in respect of this person; whether the duty can be paid in instalments; and if he will make a statement on the matter. [10983/96]
I am informed by the Revenue Commissioners that they have not received an application for repayment or remission of the tax in question. However, they will make arrangements for an official to call to the person concerned to establish whether repayment or remission of tax in respect of the car would be possible under the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994, or whether any other provision may be of help in the circumstances. I will communicate the results of their examination to the Deputy.
In the event that the person concerned does not qualify for a repayment or remission of the tax, then vehicle registration tax will be payable at the rate of 23.2 per cent of the open market value selling price of the said vehicle at the time of registration in the State. Because of the nature of the tax I regret to say that there is no provision whereby it can be paid by instalments.
The precise amount of tax, if payable, can only be assessed when the vehicle is inspected at the time of registration. However, the figure of £1,300 quoted in the details supplied is a reasonable approximation of the tax that might be due.
