The provision of a scheme of VAT and/or VRT relief for wheelchair accessible taxis (WATs) was considered by my Department and the Department of Finance late last year. However, having regard to the EU prohibition on new schemes to refund VAT, it was considered that it would not be feasible to narrow the tax base by introducing a VRT relief scheme for WATs.
The Commission for Taxi Regulation (CTR) has submitted a proposal for a grant scheme to incentivise the provision of wheelchair accessible taxis and hackneys, based on a target of 10% accessible taxi and hackney fleet. I have referred the CTR proposal to the National Transport Authority (NTA) for its consideration and decision.
The NTA, which has responsibility for public transport investment in the Greater Dublin Area, will consider the proposal having regard to available funding (including its Exchequer capital allocation), priorities for investment and the enhancement of accessibility for transport services in the Greater Dublin Area.