I propose to take Questions Nos. 157 and 158 together.
I am advised by the Revenue Commissioners that an authorised dealer is a person who is authorised under section 136 of the Finance Act 1992 (as amended) “to manufacture, distribute, deal in, deliver, store, repair or modify unregistered vehicles and to convert registered vehicles ”. Authorisation brings a number of responsibilities concerning the management and record keeping in relation to vehicles, responsibilities that are subject to control and scrutiny by the Commissioners.
Because of the significant amount of relief from both VRT and VAT available to purchasers of vehicles under the Disabled Drivers and Passengers scheme, it is appropriate that vehicles provided under this scheme should be provided by authorised dealers to facilitate the monitoring of various elements of the scheme.
There are no plans to change the current regulations regarding authorisation.