Vol. 513 No. 1
339 Mr. Kirk asked the Minister for Finance the percentage of vehicle registration tax, if any, refunded under the disabled drivers and passengers scheme to a successful applicant when a new car is purchased; and if he will make a statement on the matter. [1129/00]
The Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994, provide for VRT and VAT relief up to a limit of £7,500 on the purchase and adaptation of a qualifying vehicle in the case of a disabled driver and up to a limit of £12,500 in the case of a disabled passenger. In practice the majority of vehicles acquired under the scheme are fully relieved from tax.
