Dáil Éireann Debate, Tuesday - 7 February 2012
144 Deputy Simon Harris asked the Minister for Finance the rationale behind the decision to enforce the restriction preventing owners of vehicles of more than 2000 cc from participating in the disabled driver and passenger tax relief scheme; and if he will make a statement on the matter. [6876/12]
View answer145 Deputy Simon Harris asked the Minister for Finance the rationale behind the decision to enforce the restriction preventing owners of vehicles under the disabled driver and passenger tax relief scheme from carrying out adaptations to their vehicle to exceed that stated maximum VAT and VRT relief, regardless of the length of time they agree to keep the vehicle; and if he will make a statement on the matter. [6878/12]
View answer146 Deputy Simon Harris asked the Minister for Finance the rationale behind the decision to restrict disabled drivers purchasing second-hand vehicles from participating in the disabled driver and passenger tax relief scheme if VRT on that vehicle had previously been claimed by a previous scheme participant; and if he will make a statement on the matter. [6880/12]
View answerI propose to take Questions Nos. 144 to 146, inclusive, together.
I am informed by the Revenue Commissioners that Section 134(3) of the Finance Act 1992 (as amended) and Statutory Instrument No. 353 of 1994 (Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations, 1994) (as amended) provide for permanent relief from the payment of specified maximum amounts of VAT and VRT for persons registered under the scheme.
The legislation specifies that, where a person satisfies the Revenue Commissioners that s/he is a Disabled Driver who complies with all the conditions of the Disabled Drivers Scheme, that person shall be entitled to relief in respect of a vehicle with an engine capacity of up to but not greater than 2,000 c.c.
The legislation also specifies that relief will be granted in respect of Value Added Tax (VAT), Vehicle Registration Tax (VRT) or residual VRT borne in respect of a vehicle, or in respect of the adaptation of a vehicle, subject to the limit specified in Regulation 9 (Driver) or Regulation 11 (Passenger). There is no restriction on the extent of the adaptations but relief is subject to the specified limits. The specified limit in respect of a disabled driver is € 9,525 and in respect of disabled passenger is €15,875.
Disabled drivers purchasing second-hand vehicles may participate in this scheme provided they comply with all the conditions of the Disabled Drivers Scheme as outlined. Regarding VRT, the legislation specifies that the claimant must have borne the residual vehicle registration tax. In the case of the purchase of a second-hand vehicle, if there is no vehicle registration tax on the second-hand vehicle because it was either remitted or repaid when purchased as new, then there is no residual vehicle registration tax to be borne by anyone on a subsequent purchase and hence there is no amount available for refund.
The legislation does not provide for any exceptions and the provisions of SI 353/1994 must be fully adhered to.
