Dáil Éireann Debate, Tuesday - 10 July 2012
103 Deputy John Paul Phelan asked the Minister for Finance if there has been changes recent to the URT rebate on vehicles purchased by the families of disabled people; and if he will make a statement on the matter. [33172/12]
View answer104 Deputy John Paul Phelan asked the Minister for Finance if the fuel and motor tax rebates for vehicles of families with disabled children have been abolished; and if he will make a statement on the matter. [33173/12]
View answer105 Deputy John Paul Phelan asked the Minister for Finance if there are any rebates on URT and VAT for the purchase of MPVs or buses for the purpose of transporting children with spina bifida; and if he will make a statement on the matter. [33174/12]
View answerI propose to take Questions Nos. 103 to 105, inclusive, together.
I am advised by the Revenue Commissioners that Statutory Instrument (S.I.) 353/1994 Disabled Driver and Disabled Passenger Regulations outline the provisions under which certain vehicles may qualify for relief from VRT and VAT when used for the transportation of disabled passengers.
Regulation 2 of the above mentioned S.I. outlines a "qualifying organisation" and Regulation 3 outlines the medical grounds under which a disabled person may be assessed.
Regulations 16 and 17 outline the provisions under which fuel rebates and motor tax remissions are allowed.
There have been no recent changes to the provisions of S.I. 353/1994.
However, I have also been informed by the Revenue Commissioners that it has come to their attention that occasions have arisen where relief from VRT and VAT on a vehicle was allowed to organisations which are primarily funded by the State. As the provisions of S.I. 353/1994 do not apply to such organisations, procedures were put in place to ensure that relief for the payment of VRT and VAT is only allowed on vehicles purchased by "qualifying organisations" as provided for in legislation.
In addition it was also brought to the Commissioners' attention that relief of the residual VRT was allowed to qualifying individuals on the purchase of used vehicles in the State where no VRT was paid in the first instance, e.g. on the purchase of a used vehicle by a qualifying individual where the relief was granted to an earlier owner of the vehicle who had previously qualified for the relief.
Consequently procedures were put in place to ensure that relief for the payment of VRT and VAT will only be allowed to qualifying persons or organisations in situations where the person or organisation has borne or paid VAT, VRT or residual VRT in respect of a vehicle or in respect of the adaptation of a vehicle. If the VRT on a vehicle has been fully refunded at an earlier date under the scheme, there is no residual VRT available to be refunded on a subsequent sale to a second qualifying person and this should be reflected in the price of vehicle at the time of resale.
