Written Answers. - Tax Reliefs.

Enda Kenny


522 Mr. Kenny asked the Minister for Finance the requirements and conditions necessary in order for persons to avail of special concessions for those who are disabled to drive motor vehicles; the number of such concessions given to disabled drivers for each of the past three years; and if he will make a statement on the matter. [2245/99]

The Deputy is referring to the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994. The requirements and conditions pertaining to these regulations are set out in statutory instrument No. 353 of 1994, copies of which are available in the Dáil Library. Information leaflets are also available from the Revenue Commissioners, Coolshannagh, Monaghan (phone: 047 82800). The reliefs available include the repayment or remission of VRT in respect of vehicles specially adapted for the transport of qualifying disabled persons (whether as driver or as passenger) and the repayment of VAT on the cost of the vehicle and also on the cost of adaption.

I am informed by the Revenue Commissioners that the number of VRT/VAT repayments made under the scheme during the past three years is as follows:





996 – disabled drivers541 – disabled passengers/organisations



1261 – disabled drivers855 – disabled passengers/organisations



1390 – disabled drivers1166 – disabled passengers/organisations