Written Answers. - Disabled Drivers.

Willie Penrose

Question:

284 Mr. Penrose asked the Minister for Finance if he will outline the various benefits to disabled drivers who have been deemed qualified for the various allowances permitted by his Department; the savings on fuel that would be available under the disabled persons' scheme; and if he will make a statement on the matter. [7951/01]

The Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994, provide a range of tax reliefs for qualifying disabled persons. A qualifying person is entitled to relief from vehicle registration tax and VAT of up to a maximum of £7,500 in respect of the acquisition of a motor vehicle. In the case of a vehicle acquired for a disabled passenger, relief of up to £12,500 is available. This relief may be claimed every two years.

In addition, a qualifying person may claim relief from the excise duty on the fuel used in a qualifying vehicle for the transportation of the disabled person concerned, up to a limit of 600 gallons per annum. At current rates of excise duty, this would amount to relief of approximately £750 per annum on 600 gallons of unleaded petrol and approximately £536 on 600 gallons of diesel. Qualifying persons are also entitled to exemption from annual road tax.