Dáil Éireann Debate, Wednesday - 13 February 2013
49. Deputy Patrick O'Donovan asked the Minister for Finance if a person (details supplied) in County Wexford can avail of tax relief for a disabled passenger; and if he will make a statement on the matter. [7713/13]
View answerI 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 qualifying persons under the scheme. A repayment of excise duty on fuel used for the transport of a qualifying disabled person and motor tax exemption is allowable provided the vehicle has been purchased from an authorised person in the State (i.e. 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) and the engine capacity does not exceed 4000cc. in the case of a disabled passenger.
The person (details supplied) should contact Revenue’s Central Repayments Office at Tel: 1890 606061 with a view to clarifying these details to establish their eligibility in respect of the fuel repayments and motor tax exemption.
