Thursday, 7 March 2013

Questions (73)

Denis Naughten

Question:

73. Deputy Denis Naughten asked the Minister for Finance the implications, if any, of the recent announcement on the eligibility for VRT rebate for persons with mobility difficulties; and if he will make a statement on the matter. [12248/13]

View answer

Written answers (Question to Finance)

I understand the Deputy to refer to the recent announcement by the Minister for Health on the ending of the Motorised Transport Grant and Mobility Allowance schemes. There are no implications with regard to eligibility for VRT rebate for persons with mobility difficulties under the Disabled Drivers and Disabled Passengers (Tax Concessions) Scheme, the details of which are set out as follows. The Disabled Drivers and Disabled Passengers (Tax Concessions) Scheme provides relief from VAT and VRT (up to a certain limit) on the purchase of a car adapted for the transport of a person with specific severe and permanent physical disabilities, to those who meet certain disability criteria.

The disability criteria for eligibility for the tax concessions under this scheme are set out in the Disabled Drivers and Disabled Passengers (Tax Concessions) Regulations 1994. To get the Primary Medical Certificate, an applicant must be severely and permanently disabled and satisfy one of the following conditions: be wholly or almost wholly without the use of both legs; be wholly without the use of one leg and almost wholly without the use of the other leg such that the applicant is severely restricted as to movement of the lower limbs; be without both hands or without both arms; be without one or both legs; be wholly or almost wholly without the use of both hands or arms and wholly or almost wholly without the use of one leg; or have the medical condition of dwarfism and have serious difficulties of movement of the lower limbs.