Dáil Éireann Debate, Thursday - 25 November 2004
127 Mr. R. Bruton asked the Minister for Finance the tax relief’s available for the purchase, adaptation and use of motor vehicles for persons with a disability; and the index which will be used for updating the value of these in 2005. [30866/04]
View answerThe disabled drivers' and disabled passengers' tax concessions scheme, which applies to certain persons with severe physical disabilities has been in operation since 1968. Its benefits have been considerably enhanced over the period. It involves relief in respect of vehicle registration tax and VAT may be obtained subject to the maximum limits of €9,525 for a driver with a disability, €15,875 for a passenger, family member or organisation. Relief is available for a vehicle which has been specially constructed or adapted for use by a person with a disability and which has an engine size of less than 2,000cc, in the case of a driver, and 4,000cc, in the case of a passenger or an organisation which represents persons with disabilities. The cost of the adaptation, in the case of a passenger, must amount to at least 10% of the cost of the vehicle exclusive of vehicle registration tax. The scheme also provides for repayment of excise duty on fuel used in a vehicle, for the transport of a person with a disability, up to a maximum of 600 gallons or 2,728 litres per year. These limits are increased to 900 gallons and 4,092 litres for an organisation which represents persons with disabilities. Vehicles are also exempt from annual road tax. The benefits amount to over €5,250 on average per person per year.
It has been the practice of successive Ministers for Finance not to comment on what may, or may not, be contained in a forthcoming budget and I do not intend to depart from this approach.
