The Deputy is probably aware that relief from VRT and VAT is available to qualifying organisations under the terms of the disabled drivers' and disabled passengers' tax concessions scheme for the transport of disabled persons fulfilling one or more of the medical criteria governing that scheme. The requirements and conditions governing the scheme are set out in Statutory Instrument No. 353 of 1994, copies of which are available in the Oireachtas library.
The disabled drivers' and disabled passengers' tax concessions scheme is currently under review by an interdepartmental group which is chaired by an official from the Department of Justice, Equality and Law Reform. The group is examining all aspects of the scheme, including the qualifying medical criteria. The work of the group is at an advanced stage. Any proposals – whether to widen the scope of the scheme or otherwise – which may emanate from the review group will receive full consideration. Until such time, no amendments to the scheme will be considered.