Vol. 513 No. 1
354 Mr. Kirk asked the Minister for Finance the concessions and benefits under the Disabled Drivers and Passengers (Tax Concessions) Regulations, 1994, as they relate to relief of VRT and VAT on the purchase of new vehicles by eligible applicants; and if he will make a statement on the matter. [1409/00]
The reliefs available under this scheme include the repayment or remission of vehicle registration tax (VRT) in respect of vehicles specially adapted for the transport of qualifying disabled persons (whether as driver or passenger) and the repayment of VAT on the cost of the vehicle and also on the cost of the adaption. The requirements and conditions pertaining to the regulations governing the scheme are set out in Statutory Instrument No. 353 of 1994, copies of which are available in the Oireachtás Library. Information leaflets are available from the Revenue Commissioners, Coolshannagh, Monaghan (phone: 047 82800).
