Under the Disabled Drivers and the Disabled Passengers (Tax Concessions) Regulations 1994, before a vehicle can qualify for tax relief, adaptations amounting to at least 10% of the tax free cost of a vehicle must be carried out.
I am advised by the Revenue Commissioners that this requirement has been communicated to the named person on a number of occasions and that none of the claims received was supported by evidence that the necessary adaptations were carried out. Unless adaptations, as required by the regulations, are carried out, the named person cannot qualify under the scheme. If the named person wishes to clarify the minimum cost of adaptations required to qualify, he should ring Seosaimhín Ní Bhriain, Border Midlands West Region, Central Repayments Office, Office of the Revenue Commissioners, Coolshannagh, Monaghan, at telephone number 047-38011.