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 concession 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. I understand the organisation concerned assists individuals with disabilities which would not qualify under the scheme.
An interdepartmental review group was established to review the disabled drivers' and disabled passengers' tax concessions scheme. The group examined all aspects of the scheme, including the qualifying medical criteria. The report was published on my Department's website in early July and copies have been placed in the Oireachtas Library.
The Government has agreed that the Minister for Finance will consider the report on an ongoing basis in the overall budgetary context having regard to the existing and prospective cost of the scheme.