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Dáil Éireann debate -
Thursday, 5 Dec 1996

Vol. 472 No. 5

Written Answers. - Tax Reliefs.

Cecilia Keaveney

Question:

36 Cecilia Keaveney asked the Minister for Finance the concessions, if any, available in relation to buying a car for a family with handicapped children (details supplied) who live in a remote area; and if he will make a statement on the matter. [23577/96]

I am informed by the Revenue Commissioners that a number of tax concessions are granted to disabled persons in the imposition of both indirect and direct taxes. These include the following: in regard to indirect taxes, concessions are granted under the Disabled Drivers and Disabled (Tax Concessions) Regulations, 1994. The reliefs under these regulations includes the repayment of vehicle registration tax (VRT) subject to the limits as set out in the regulations; the repayment of VAT on specially constructed or adapted vehicles including the cost of adaptation; the repayment of excise duty on fuel used in a vehicle on which VRT has been repaid, subject to limits as set out in the regulations; and the grant of an exemption from road tax.

These concessions are granted to disabled people who meet the qualifying medical criteria as set out in the regulations. I have arranged for public notices on these regulations to be sent to the Deputy for her information.

In regard to direct taxes, a tax relief of £700 is available to parents of an incapacitated child. Tax relief may also be claimed for reimbursed medical expenses under section 12 of the Finance Act, 1967. Further information on these reliefs is available from the local Inspector of Taxes.

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