Michael Creed
Question:68 Mr. Creed asked the Minister for Finance the financial incentives, if any, available towards the purchase of a suitably modified vehicle for the disabled. [6769/97]
Written Answers. - Tax Reliefs.
Tax concessions are provided for certain disabled persons under the disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994. The reliefs include: the repayment of Vehicle Registration Tax (VRT) on specially constructed or adapted vehicles; the repayment of VAT on these vehicles, including VAT on the cost of adaptation; the repayment of excise duty on fuel used in a qualifying vehicle on which VRT has been repaid; and the grant of exemption from road tax on a qualifying vehicle.
Full details of the circumstances in which these reliefs may be claimed are contained in the relevant public notices which are available from any Vehicle Registration Office or from the Central Repayments Office, Monaghan. Attention is, however, drawn to the fact that it is not sufficient for a vehicle to be modified, the applicant for relief must also qualify.