Vol. 550 No. 1
79 Mr. N. Ahern asked the Minister for Finance the situation regarding the giving of refunds of VAT and excise duty paid on petrol or diesel to people with disabilities; if there have been recent changes in the scheme; if he will give details of the system in view of concerns that refunds are much reduced. [7258/02]
The Disabled Drivers' and Disabled Passengers' (Tax Concessions) Regulations, 1994 provide for repayment of excise duty on fuel used in a vehicle which has qualified under the Regulations, up to an annual maximum of 600 gallons, 2,728 litres. There is no provision for repayment of VAT. The value of the maximum relief available under the Regulations would amount, at current rates of excise duty, to €1,095 per annum in respect of petrol and €825 per annum in respect of diesel. It should be noted that this relief is allowed only in respect of fuel actually used in the course of the transportation of the person with the disability and that fuel used while the vehicle is being used for other purposes does not qualify for the relief. Applications for repayment are required to be supported by appropriate sales documentation and are, of course, subject to audit in the normal way.
No changes have been made in relation to the provisions governing the fuel repayment scheme since its implementation in 1994. However, the rates of excise duty in respect of unleaded petrol and diesel were reduced in the 2001 Budget, by 2p and 6p per litre respectively, and this would have been reflected in the value of excise refunds during 2001. The relevant figures for the last 3 years are shown in the following table:
|
Year |
Number ofClaims |
AmountRepaid |
|
€ |
||
|
1999 |
13,923 |
2.7 million |
|
2000 |
14,234 |
2.8 million |
|
2001 (provisional figures) |
15,539 |
2.7 million |
