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Tax Code

Dáil Éireann Debate, Wednesday - 29 September 2010

Wednesday, 29 September 2010

Questions (347, 348, 349, 350, 351, 352)

Seán Barrett

Question:

436 Deputy Seán Barrett asked the Minister for Finance if he will approve an exemption from vehicle registration tax and taxes to a registered charitable organisation (details supplied) on a vehicle used solely for the transportation of sick, disabled and terminally ill children; and if he will make a statement on the matter. [32225/10]

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Finian McGrath

Question:

444 Deputy Finian McGrath asked the Minister for Finance if he will support a proposal from an organisation (details supplied) on VRT and taxes. [32284/10]

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Deirdre Clune

Question:

445 Deputy Deirdre Clune asked the Minister for Finance his plans to review the system of vehicle registration tax on vehicles and replace the current system; if an exemption for vehicles owned by registered charities will be considered in such a review; and if he will make a statement on the matter. [32375/10]

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Deirdre Clune

Question:

446 Deputy Deirdre Clune asked the Minister for Finance if a registered charity that intends to purchase a vehicle for use for charitable purposes only could be considered exempt from vehicle registration tax and other vehicle related taxes; the steps, if any, the registered charity can take to reduce the tax payable on such a vehicle; and if he will make a statement on the matter. [32376/10]

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Jan O'Sullivan

Question:

458 Deputy Jan O’Sullivan asked the Minister for Finance if he will exempt from vehicle registration tax and other taxes the purchase of vehicles which are solely for the use of a charity (details supplied); and if he will make a statement on the matter. [32889/10]

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Joe Costello

Question:

471 Deputy Joe Costello asked the Minister for Finance if he will respond to correspondence from an organisation (details supplied); and if he will make a statement on the matter. [33094/10]

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Written answers

I propose to take Questions Nos. 436, 444 to 446, inclusive, 458 and 471 together.

Section 131 of the Finance Act 1992 requires that vehicles used by State residents must be registered. However, there are a number of occasions where an exemption from the payment of VRT tax may apply. One such exemption in respect of VRT and VAT, subject to certain conditions, is provided for in the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations. Statutory Instrument No. 353 of the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994 (Regulation 12) provides the requirements for Organisations to apply under this Scheme.

The named organisation may wish to examine whether it may be eligible under this Scheme. In that regard, it should contact the Office of the Revenue Commissioners, Central Repayments Office, Freepost, M: TEK II Building, Armagh Road, Monaghan (Telephone 047 62100).

I have no plans at present to review the current VRT system, which has been in place since 1st July 2008.

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