John McGuinness
Question:188 Mr. McGuinness asked the Minister for Finance if VRT has been refunded to a person (details supplied) in County Kilkenny; and if so when. [18142/02]
Adjournment Debate. - Vehicle Registration Tax.
I am informed by the Revenue Commissioners that the person concerned made a successful application for relief from tax under the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994. VRT of €3,354 was remitted on 5 April 2002 in respect of the registration of the vehicle in question and VAT of €2,550 was repaid directly to the person concerned on 3 May 2002.
VRT of €3,354 which would normally have been payable on the vehicle on first registration was waived by the Revenue Commissioners because the application for relief from tax under the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994 from the person concerned had been successful.