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 person (details supplied) registered an imported vehicle on 26th October 2011 and received a remission of VRT under the Disabled Drivers/Passengers Tax Concession Scheme. Where a person receives a remission under this scheme, that person must undertake to use the vehicle in question for the transport of the disabled passenger for a period of 2 years from the date the vehicle was registered. The person may dispose of the vehicle within the two year period for the purpose of changing to an alternative vehicle provided a refund of a portion of the VRT remitted is made to the Revenue Commissioners. To facilitate the calculation of the refund, the invoices in respect of the purchase and adaptation of the existing vehicle should be submitted to the Central Repayments Office, Monaghan. Alternatively, the person will be eligible to avail of a further remission in respect of an eligible replacement vehicle on/after 26th October 2013 without the need to refund a portion of the previous remission.