Michael Creed
Question:141 Mr. Creed asked the Minister for Finance if disabled passengers are entitled to a refund of vehicle registration tax on the purchase of a new car. [14063/00]
Written Answers. - Vehicle Registration Tax.
The scheme to which the Deputy refers is the disabled drivers' and disabled passengers' (tax concessions) scheme. The requirements, conditions and benefits pertaining to that scheme are set out in Statutory Instrument No. 353 of 1994, a copy of which is available in the Oireachtas Library. The scheme provides relief from the payment of VAT and vehicle registration tax on the purchase of a vehicle whether for use as a driver or passenger. Six different types of disability are listed in the regulations governing the scheme. To qualify for benefit, a disabled person must satisfy one or more of the medical criteria laid down.
The scheme is operated on a day-to-day basis by the Office of the Revenue Commissioners. The disabled drivers' section of that office – telephone (047) 82800 – will provide an application form and an explanatory leaflet on the scheme, on request.