Vol. 466 No. 6
33 Ms Shortall asked the Minister for Finance the assistance, if any, that is available to persons who are disabled by polio or arthritis and are seeking to buy a car or replace their car in order that they will not be housebound and that they are able to live an independent life. [11939/96]
I am informed by the Revenue Commissioners that the assistance referred to by the Deputy is given in the form of tax concessions granted under the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994. The concessions include: the repayment of Vehicle Registration Tax; the repayment of VAT; the repayment of excise duty on fuel used in a vehicle on which repayment of VRT has been granted and the grant of exemption from road tax.
The reliefs are granted in specific circumstances to disabled persons who qualify under the scheme. As the provisions of the scheme are comprehensive and detailed, it would be difficult to satisfactorily summarise them in this reply. Instead I have arranged for the public notices which deal with the reliefs viz. Notice 1851 A and Notice 1851 B to be sent direct to the Deputy.
