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: