John Gormley
Question:281 Mr. Gormley asked the Minister for Finance the plans, if any, there are to reduce vehicle registration tax on wheelchair accessible cars; and if he will make a statement on the matter. [5084/99]
Written Answers. - Vehicle Registration Tax.
There are no proposals in the Finance Bill, 1999 to reduce vehicle registration tax on wheelchair accessible cars.
I am sure the Deputy is aware of the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994. The reliefs available under this scheme include the repayment or remission of VRT in respect of vehicles specially adapted for the transport of qualifying disabled persons – whether as a driver or as a passenger – and the repayment of VAT on the cost of the vehicle and also on the cost of adaption. 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 Library.